A useful log tells the whole trip.
Start with the drive, then add the context. A route on a map can show where you went; your records also need to explain the business reason.
| Keep track of | What that looks like |
|---|---|
| The date | When you used the vehicle for business |
| The distance | Miles for each business use, plus total vehicle miles for the year |
| The destination | Where the work took you |
| The purpose | A delivery, customer visit or other specific business reason |
| The vehicle & evidence | Which vehicle you used, with relevant delivery records and expense documents |
Record details near the time of the trip and review them regularly. Keep vehicle acquisition and business-use start information, annual mileage totals and expense evidence with your tax records.
Baltimore → Newark, DE · Customer delivery · Van 1
In MilePocket, review the trips you classify as Business or Personal. Keep the specific business purpose and any missing supporting details alongside your export. Classification or GPS tracking alone does not guarantee IRS acceptance.
An empty van can still be on business.
Whether a trip is business travel depends on its purpose and circumstances. Being paid for every mile is not the test.
Delivery → next pickup
A documented drive to the next pickup for your business can be business mileage, even without cargo. Keep the connection to the next job clear.
Home → regular workplace
Ordinary commuting is generally personal. A qualifying home office or temporary work location can change the treatment; simply accepting a job at home does not settle it.
A personal detour
Separate the additional miles for a personal errand from the business route. Do not automatically classify the whole day as business.
These are illustrations, not automatic tax classifications. First and last trips, home-office eligibility and travel away from your tax home need particular care. Keep personal and commuting mileage distinguishable in your records.
Source: IRS Publication 334 · Car and truck expensesTwo methods. One vehicle expense deduction.
Business vehicle costs are generally calculated using one of two methods. Your vehicle history can limit which one is available.
Standard mileage
Eligible business miles × the applicable IRS rate.
The rate covers costs such as fuel, insurance, maintenance and depreciation. Do not add those same actual vehicle costs again.
Actual expenses
The business share of eligible vehicle costs.
Keep expense records and use mileage to support the business-use share. Depreciation and lease rules require additional care.
Business parking and tolls can generally be separate. For an owned vehicle, standard mileage must generally be chosen in its first business-use year. For a lease, choosing it generally commits you for the lease and renewals. Prior Section 179, bonus or certain other depreciation claims, and using five or more vehicles simultaneously, can prevent standard mileage.
Keep tracking real fuel and maintenance costs to understand your business. A tax deduction does not equal cash profit or a dollar-for-dollar tax refund.
Cargo-van and truck operators: confirm your vehicle's treatment and prior elections before choosing a method. This overview does not calculate depreciation or determine your vehicle's eligibility.
Source: IRS Topic 510 · Business use of carThe 2026 business mileage rates.
2026 has two business rate periods. Keep miles separated by when the trips occurred; do not apply the second-half rate to the entire year.
| Trip dates in 2026 | Rate per business mile |
|---|---|
| January 1 – June 30 | 72.5¢$0.725 |
| July 1 – December 31 | 76¢$0.76 |
These are federal business rates, not rates for charitable or medical miles. Using a published rate still requires eligible vehicle use and adequate records.
Sources: IRS rate table 2026 midyear announcementA little review now.
Less chasing later.
Use your trip records as one part of your tax preparation. Before sending them to your preparer, work through this short review.
This checklist stays in this tab only. Checking a box does not submit a return, change your app data or establish tax eligibility.
Build the habit, one trip at a time.
MilePocket helps organize trips and separate Business from Personal. Review your records regularly, then pair them with the supporting information your situation needs.
Explore MilePocketOfficial sources. Clear dates.
Prepared by MilePocket. Federal guidance checked November 4, 2026. Publication 463 and Publication 334 links currently reference their 2025 editions for general guidance; the linked 2026 IRS rate announcements govern the rates shown here. Check the IRS for later revisions before filing.
MilePocket is an independent product and is not affiliated with or endorsed by the IRS. This guide does not cover every exception, state tax rule or individual situation. App records and exports do not guarantee a deduction or audit outcome.
This is the 2026 edition.
When a new edition is published, this year's guide will remain available in the archive. Use the guide for the year your trips took place.