What does a mileage log need for the IRS?

What records do I need to claim business mileage?

For every business trip, write down the date, your destination, the business purpose and the business miles. For the year, keep total miles driven (start and end odometer readings), the date you started using the car for business, and receipts for business parking and tolls. IRS Publication 463 lists these items and says a log you update weekly counts as a timely record. Business miles times the IRS rate is the deduction under the standard mileage method: for 2026 that is 72.5¢ per mile for January to June and 76¢ per mile for July to December.

Last verified October 27, 2026 against IRS Publication 463, Travel, Gift, and Car Expenses (chapter 5, Recordkeeping), IRS Topic no. 510, Business use of car, IRS: Standard mileage rates. Fee change tracker · How we verify

The checklist

Record	How often	Why
Date of the trip	Every trip	Pub. 463 lists the date of each use of the car; 2026 also has two rates split at July 1
Destination (client, supplier, job site)	Every trip	Pub. 463 lists your business destination
Business purpose ("Smith job, estimate")	Every trip	Pub. 463 lists the business purpose for the expense
Business miles	Every trip	Pub. 463 lists the mileage for each business use
Total miles for the year (odometer start and end)	Once a year	Shows business use as a share of all driving
Date you started using the car for business; cost of the car	Once	Listed in Pub. 463; matters if you ever switch methods
Parking and toll receipts	When paid	IRS Topic 510: business parking and tolls are deductible separately under either method

How often do you have to log?

The IRS wants records made at or near the time of the trip. Publication 463 says you don't need to write everything down the same day: a log kept weekly that accounts for the week's use is considered timely. A statement rebuilt months later from memory carries less weight. The publication also allows sampling (keeping an adequate record for part of the year) only if you can show that period is representative of the whole year.

What counts as business miles (and what doesn't)

Commuting is not deductible. Publication 463 says driving between home and your main or regular place of work is personal commuting, however far it is.
Home office as your main place of business: trips from a qualifying home office to clients, customers or other work locations in the same business can be deductible.
No regular office: Publication 463 says the trip from home to your first business stop and from your last stop back home are commuting, but trips between clients during the day are deductible.
Between work locations (client to client, job site to supplier) is business driving.

Standard mileage rate or actual expenses

IRS Topic 510 describes two methods: the standard mileage rate, or actual costs (gas, oil, repairs, tires, insurance, registration, depreciation or lease payments) times your business-use share. For a car you own, you must choose the standard rate in the first year the car is used in your business to be able to use it later, and you can't use it if you run 5 or more cars at once. Either way, the mileage log is what proves the business share. Use the 2026 mileage deduction calculator to apply 72.5¢ and 76¢ by date.

Example week

Date	From → to	Purpose	Business miles
Oct 26, 2026	Home office → Lee residence	Weekly clean	9
Oct 26, 2026	Lee residence → supply store → home office	Restock supplies	14
Oct 28, 2026	Home office → Park Ave office	Estimate for new client	21

Illustration only. 44 business miles in October 2026 × 76¢ per mile = $33.44 under the standard mileage method, assuming the home office qualifies as the principal place of business.

Questions

What does the IRS require in a mileage log?

IRS Publication 463 lists, for car expenses, the mileage for each business use and total miles for the year, the date of each use, your destination and the business purpose, plus the cost of the car and the date you started using it for business.

Can I log mileage once a week?

Yes. Publication 463 says a log maintained weekly that accounts for use during the week is considered a timely kept record.

Is driving from home to a job site deductible?

It depends on where your regular place of business is. Commuting between home and your main place of work isn't deductible. If your home office is your principal place of business, trips to clients can be. If you have no regular office, the first and last trips of the day are commuting. Ask a tax professional about your setup.

What is the 2026 IRS mileage rate?

72.5¢ per mile for business miles driven January 1 to June 30, 2026 and 76¢ per mile from July 1 to December 31, 2026, per the IRS standard mileage rates page.

Can I deduct parking and tolls too?

Yes, business parking fees and tolls are deductible separately whether you use the standard mileage rate or actual expenses, according to IRS Topic 510. Parking at your regular workplace is commuting and isn't deductible.

Do I need an app?

No. The IRS accepts a log, diary, notebook or other written record. A spreadsheet works as long as you fill it in at or near the time.

General information, not tax, legal or accounting advice. Rates change: check the linked official source before you rely on a number. Not yet reviewed by a CPA or EA.