Gig worker mileage log: what the IRS expects
If you drive for work as an independent contractor, miles are often your largest record to keep. The IRS says you must be able to support what you report with adequate records. This guide covers what a mileage log should include, the 2026 standard mileage rates, and where the numbers go on your return.
What to write down for every business trip
IRS Publication 463 says you should keep a written record for car expenses, such as an account book, diary, log, or similar record. For each business use of your car, the IRS table of adequate records lists the date, your business destination, the business purpose, and the business miles. You also need your total miles for the year and the date you started using the car for business.
- Date of the trip
- Destination
- Business purpose
- Business miles for the trip
- Total miles driven for the year (odometer readings at the start and end of the year help)
- Date you began using the car for business
The IRS also says you can't deduct amounts that you approximate or estimate, so a log kept at the time of the trip is stronger than one rebuilt from memory.
The 2026 standard mileage rates
The IRS set two business rates for 2026: 72.5 cents per mile for January 1 through June 30, and 76 cents per mile for July 1 through December 31. The 2025 rate was 70 cents per mile. If you drove in both halves of the year, the rate that applies depends on the date of each trip, so your log needs dates.
These rates apply to business miles only. Check the IRS standard mileage rates page for the current numbers.
Commuting is not business mileage
Publication 463 says you can't deduct commuting expenses between your home and your regular place of work. Whether a trip counts as commuting or business travel can depend on where you work and the details of the trip, including how the IRS treats the first business stop of the day for people who work in a metropolitan area without a regular office. If you are not sure how this applies to app-based driving, ask a tax professional before you decide which miles to count.
Standard mileage rate or actual expenses
According to IRS Topic 510, if you own the car you must choose the standard mileage rate in the first year the car is available for your business. In later years you can choose either method. If you lease the car, you must use the standard mileage rate for the entire lease period. The IRS also says that if you use the standard mileage rate for a year, you can't deduct your actual car expenses for that year.
Parking fees and tolls for business use are treated separately. Topic 510 says they are separately deductible whether you use the standard mileage rate or actual expenses.
Where mileage goes on your return
Self-employed people report car expenses on Schedule C (Form 1040). Publication 463 says to report them on line 9 and to complete Part IV unless you need to file Form 4562 for depreciation or amortization.
How long to keep your log
Publication 463 says to keep records for 3 years from the date you file the return on which you claimed the expense. See our guide to tax records for the other retention periods.