Mileage log for taxes

What a mileage log for taxes should record, how the standard mileage rate works, and how to total a year of trips.

Updated November 1, 2026

See the Mileage Log Spreadsheet

What a mileage log is

A mileage log is a running list of the trips you drive for a reason that counts at tax time: business, and in some cases medical, moving or charity. One row per trip, written down close to the time you drive it.

If you are self-employed, a gig driver, or a landlord who drives to your rentals, the log is what backs up a vehicle deduction. Without it, the miles are a guess, and a guess is hard to defend.

Why the details matter

The IRS asks for records made at or near the time of the trip, showing the amount (miles), the time (date), the place (where you went) and the business purpose. A total written in April for the whole of last year is the weak kind of record. A dated list with a purpose on every line is the strong kind.

The rules are in IRS Publication 463, and they change from year to year. This guide describes the usual practice; it is not tax advice, and your own situation may differ.

How to set up the log

Use one table with these columns:

1. Date of the trip.
2. Vehicle, if you drive more than one.
3. From and to. Addresses or clear names: "Office to client, 210 Pine St".
4. Business purpose. Specific: "Listing appointment, Smith" beats "business".
5. Type of trip: business, medical, charity or personal, from a drop-down list.
6. Odometer start and end, or the miles if you use a map app instead.
7. Miles, worked out from the odometer when you have it.
8. Parking and tolls. Business parking and tolls are usually deductible on top of the standard rate.

Then add two things the IRS also asks about: the odometer reading on January 1 and on December 31. Those give your total miles for the year, and business miles divided by total miles is your business-use percentage.

See the Mileage Log Spreadsheet

Standard mileage rate or actual expenses

There are two ways to work out a vehicle deduction:

• Standard mileage rate. Business miles times a rate per mile set by the IRS. For 2025 it is 70 cents for business, 21 cents for medical or moving, and 14 cents for charity. Check irs.gov for the year you file.
• Actual expenses. The business share of gas, insurance, repairs, depreciation and so on. More records, sometimes a bigger deduction, and there are rules about switching between the two methods.

Either way you need the log, because both methods depend on the business share of your miles.

Employees and reimbursements

If you drive for an employer, the usual route is reimbursement: you list the trips on a mileage reimbursement form, your employer pays you a rate per mile, and the payment is generally not taxed when it follows an accountable plan and does not go over the IRS rate. Most employees cannot deduct unreimbursed work miles on a federal return under current law, so getting reimbursed matters.

The log and the form hold the same information. Keep the log all year and copy each month's trips onto the form.

Worked example

A self-employed real estate agent working from a home office drives one car in 2025. These are the sample numbers in the Reamwise Mileage Log Spreadsheet, so you can check them against the file.

The odometer read 38,412 on January 1 and 46,906 on December 31: 8,494 miles in all. Business miles divided by that gives a business use of 71.50%. On top of the mileage, the agent paid $341.25 in parking and tolls on business trips, which go on their own line.

The personal row (412.8 miles) is far smaller than the 2,343.8 miles that were not business, medical or charity. That is fine: you do not have to log personal trips, because the odometer readings give the total.

Common mistakes

• Counting the commute. Driving from home to a regular workplace is usually personal, not business.
• Vague purposes. "Meeting" on every line is hard to defend. Name the client or the job.
• Rebuilding the year from memory. Write trips down the same day or week.
• Forgetting the odometer at the start of the year. Take a photo of it on January 1.
• Using the wrong year's rate. The rate changes, sometimes mid-year. Keep it in one cell you update.

Summary

Record every trip with the date, miles, where you went and why, close to the time. Add the odometer at the start and end of the year. Multiply business miles by the rate for the year to estimate the deduction, and keep parking and tolls on their own line. If you would rather start from a log that does the totals for you, the Mileage Log Spreadsheet is set up this way; for claiming miles from an employer, see the Mileage Reimbursement Form Template.

Disclaimer. For general information only. Not tax, legal or financial advice. Check the rules for your country or ask a qualified adviser. Read the full disclaimer.