MileTrackerIRS mileage rules for 2026: what you can deduct and how to prove it
The standard mileage rate, which trips qualify, and the records the IRS expects if you're ever asked to back up your deduction.
These are the 2026 rates MileTracker uses. Confirm current figures at irs.gov before filing.
Which drives count
A drive is generally deductible when it's for work and isn't your regular commute. Driving from home to your usual office is a commute. Driving from that office to a client, a job site or a second workplace is business.
- Client meetings and site visits. Including driving between two clients.
- Supply runs and bank deposits for your business.
- Driving between patients, showings or deliveries.
- Trips to a temporary work location away from your regular office.
- Your daily commute to a regular workplace.
- Personal errands in the middle of a work day.
What your log needs to show
The IRS asks for records made at or near the time of the trip. Rebuilding a year of drives from memory in April is a common reason deductions get questioned. For every trip, record:
| Date | When the trip happened |
|---|---|
| Start & end | Where you left from and where you went |
| Miles | Distance driven, or odometer start and end |
| Purpose | Who you met or what the job was |
| Vehicle | If you drive more than one car for work |
MileTracker records these automatically
Every drive is saved with the date, places and miles; you add the category and purpose with a tap. Export the full log as a PDF, CSV or Excel file at tax time.
Standard rate or actual expenses?
You can multiply your business miles by the standard rate, or add up what the car actually cost you (fuel, repairs, insurance, depreciation) and claim the business-use share. The standard rate is simpler. Actual expenses can be higher for expensive or high-maintenance vehicles. Whichever you choose, you still need the mileage log, because the business-use percentage comes from it.
Medical and charity miles
Driving to medical care can count toward medical expenses at 20.5¢ a mile, and driving for a qualified charity can be deducted at 14¢ a mile if you itemize. The same record-keeping applies: date, places, miles and purpose.
Quick example
A home health nurse drives 260 work miles a week between patients for 48 weeks. That's 12,480 miles, or $9,048 at 72.5¢.
This guide is general information, not tax advice. Rules depend on your situation. Talk to a tax professional before filing.