Mileage & driving
A mileage log and the 2025–2026 business rates
Mileage and commuting
Rates (business)
| Period | Rate |
|---|---|
| 2025 | 70¢/mile |
| Jan 1 – Jun 30, 2026 | 72.5¢/mile (Notice 2026-10) |
| Jul 1 – Dec 31, 2026 | 76¢/mile (Announcement 2026-11 / IR-2026-29, mid-year fuel increase) |
| 2027 | Not yet published. |
Use the rate in effect on the trip date.
The rule (settled)
- 1099 work: business miles × rate (or actual costs). Parking and tolls are deductible on top.
- W-2 work: not deductible (see the W-2 expenses card).
- Commuting from home to a regular workplace is never deductible.
- Trips between work sites, to clients or law firms, and from a home office that is your principal place of business generally are deductible. (Pub 463 ch. 4; Rev. Rul. 99-7)
- Records: date, destination, purpose, and miles, kept at or near the time. A weekly log counts as timely (Pub 463 ch. 5).
Gray areas
- Driving from home to a PRN facility when your W-2 hospital is your main job.
- Whether a home office qualifies as your principal place of business.
Go deeper
- The 2026 notice came out Dec 29, 2025, so expect the 2027 rate around late December 2026 (timing not guaranteed).
- Sampling (e.g., one representative week a month) is allowed for vehicle-use percentage if it's representative. (Pub 463 (2025), ch. 5)
- Note the rate change on Jul 1, 2026 (72.5¢ → 76¢) in your mileage log.
Watch: Mileage records that hold up
Transcript
- What to log for business miles, and which rate applies.
- 1099 business miles count. W-2 miles don't. Commuting from home to a regular workplace never does.
- Record date, destination, purpose, and miles. A weekly log counts as timely. 2026 rates: 72.5 cents, then 76 cents from July 1.
- You can't deduct estimates. Keep receipts for lodging and anything $75 or more, generally for 3 years from filing.
- Research, not tax advice. Confirm with a CPA or EA before filing.
What to keep
- Contemporaneous mileage log: date, start/end location, business purpose, milesFrom: Nurse tax brief §5
- Entries made at or near the time. A weekly log counts as timely.From: Mileage card; Pub 463 ch. 5
- Parking and toll receipts for 1099 tripsFrom: Mileage card
Sources
- IRS standard mileage rateshttps://www.irs.gov/tax-professionals/standard-mileage-rates
- Notice 2026-10https://www.irs.gov/pub/irs-drop/n-26-10.pdf
- Announcement 2026-11 (IRB 2026-29)https://www.irs.gov/irb/2026-29_irb
- Pub 463 (2025), ch. 4–5https://www.irs.gov/pub/irs-pdf/p463.pdf
- IRS page on the 2026 standard mileage rateshttps://www.irs.gov/forms-pubs/the-standard-mileage-rates-and-maximum-automobile-fair-market-values-have-been-updated-for-2026
- Rev. Rul. 99-7 (temporary work locations)https://www.irs.gov/pub/irs-drop/rr-99-7.pdf
Research, not tax advice. Confirm with a CPA or EA before filing.