Claiming mileage on taxes: the mileage deduction explained

This is not tax advice. The rules below come from IRS Publication 463 and the Schedule C instructions. Check them, or a tax professional, for your own return.

Who can deduct mileage

The mileage tax write-off depends on why you drove and how you earn money:

Medical and charity miles have their own rates and limits. They are on the IRS mileage rate page. The rest of this guide is about business miles.

Gig drivers: DoorDash, Uber, Lyft, Instacart

If you deliver or drive for an app as an independent contractor, you are self-employed, and your business miles go on Schedule C. Which miles count follows the same IRS commuting rules as any other business. Publication 463 gives this example for someone with no regular office and no office at home: the first business contact of the day counts as your office. So the drive from home to the first contact and the drive home from the last one are commuting, and they don’t count. The miles from one customer to the next do count.

• From home to the first pickup, and home from the last drop-off: commuting, under that example, unless your home is your principal place of business. Then trips between home and another work location in the same business can count (Publication 463, chapter 4).
• From pickup to drop-off, and from one order or ride to the next: business miles.
• Miles driven while you wait for the next order: Publication 463 doesn’t address them directly. If you count them, log them on separate lines, and ask a tax professional.

Example: on one evening you drive 6 miles from home to the first restaurant, 48 miles between pickups and drop-offs, and 7 miles home. Under the example above, 48 of the 61 miles are business miles: 48 × $0.76 = $36.48 for a day after July 1, 2026.

A driving or delivery app may give you a mileage summary. It shows what the app recorded, which may not match your business miles under these rules. The IRS asks for your own record, made at or near the time: the date, miles, destination, and business purpose of each business use (Publication 463, chapter 5). Keep your own mileage log, and use an app summary to cross-check it.

More detail for app drivers: DoorDash mileage and mileage for Uber, Lyft, and other gig apps.

W-2 employees: why most can’t

Through 2017, employees could deduct unreimbursed work miles as a miscellaneous itemized deduction. The 2017 tax law suspended that deduction starting in 2018. In 2025, the law known as the One, Big, Beautiful Bill Act made the change permanent (Notice 2026-10).

So if you get a W-2 and drive for your job, your options are:

• Ask for reimbursement. Under an accountable plan, a reimbursement up to the IRS rate isn’t taxable. The mileage reimbursement calculator shows what to ask for.
• Check the exceptions in the table above.
• Check your state. Some state income taxes may treat employee expenses differently from the federal return. We have not reviewed state rules.

How employer reimbursement is taxed: employee mileage reimbursement rules.

One more IRS rule: if your employer would reimburse you and you don’t ask, you can’t deduct those costs (Publication 463, chapter 4).

How to figure the deduction (with 2026 numbers)

Most self-employed drivers use the standard mileage rate. It is simpler than adding up actual car costs. Here is how to claim mileage on taxes, step by step:

1. Count only business miles: trips to clients, between job sites, to pick up supplies, and similar. Driving from home to your regular place of work is commuting, and it doesn’t count.
2. Split your 2026 business miles at July 1, using the dates in your log.
3. Multiply miles through June 30 by $0.725 and miles from July 1 by $0.76.
4. Add business parking fees and tolls.
5. Enter the total on Schedule C, line 9, and fill in Part IV (information on your vehicle), unless you file Form 4562 for the car.
6. Keep your mileage log and receipts with your tax records.

Example for a self-employed photographer in 2026:

For a 2025 return, it is simpler: one rate all year, 70 cents a mile. 8,000 business miles × $0.70 = $5,600, plus parking and tolls.

If you own the car, you must choose the standard rate in the first year you use the car for business. If you don’t, you can’t switch to it later for that car. If your car is expensive to run, compare both methods first: see standard mileage vs actual expenses.

Where it goes on your return

• Schedule C, line 9 (car and truck expenses): the business miles times the rate, plus parking and tolls.
• Schedule C, Part IV: when you placed the car in service, your business, commuting, and other miles for the year, and whether you have written evidence. If you used more than one vehicle, attach a statement for each extra one.
• Form 4562, Part V, instead of Part IV, if you have to file Form 4562 anyway (for example, to depreciate the car under the actual expense method).

The deduction reduces your business profit. That means it lowers your income tax and also your self-employment tax, which is figured on that profit.

What you need to prove it

The IRS says you can’t deduct amounts that you approximate or estimate. For car expenses, Publication 463 asks for the mileage of each business use, its date, the destination, the business purpose, and the total miles for the year. You can keep these on paper or on a computer.

The full list, with what counts as a “timely” record, is in how to track mileage for taxes. A free printable mileage log has all the columns.

Common mistakes

• Counting the commute. Home to your regular workplace is personal, even if you take work calls on the way.
• One rate for all of 2026. The rate changed on July 1. Using 76 cents for the whole year overstates the deduction.
• Estimating at year-end. A round number with no log is the weakest kind of record.
• Deducting miles your client or employer already paid for. If you were reimbursed under an accountable plan, the miles aren’t yours to deduct again.
• Adding gas or repairs on top of the standard rate. The rate already includes them. Only parking, tolls, and the business part of car loan interest and personal property tax can be added.
• Missing the first-year choice. If you claim actual expenses in the first year you use a car you own for business, you can’t switch to the standard rate for that car later.

FAQ

Can W-2 employees deduct mileage?

Generally no, for tax years after 2017, and the change is now permanent. Exceptions include Armed Forces reservists, fee-basis state or local officials, qualified performing artists, eligible educators, and statutory employees. Ask your employer for reimbursement instead.

Can I deduct mileage if I take the standard deduction?

Yes, if it is a business expense on Schedule C. It reduces your business profit, so it works with the standard deduction. Medical and charity miles are different: they count only if you itemize.

Can I deduct gas as well as mileage?

Not with the standard mileage rate: gas is already part of the rate. With the actual expense method, you deduct the business share of gas and other car costs instead of a rate per mile. You can’t use both for the same car in the same year.

How much does a mileage deduction save?

It depends on your tax bracket. A deduction lowers the income you pay tax on; it isn’t a dollar-for-dollar refund. For the self-employed, it also lowers self-employment tax. A tax professional or tax software can show the effect on your return.

Can I claim mileage for driving to a second job?

Driving straight from one workplace to another on the same day counts as business driving, and you can deduct it if the trip is for your own business. Driving from home to a part-time job on a day off from your main job is commuting.

Sources

• IRS, Publication 463, Travel, Gift, and Car Expenses (chapters 4, 5, 6): irs.gov
• IRS, Instructions for Schedule C (Form 1040), line 9 and Part IV: irs.gov
• IRS, Notice 2026-10 (2026 rates; employee deduction rules after the One, Big, Beautiful Bill Act): irs.gov (PDF)
• IRS, Announcement 2026-11 (rates from July 1, 2026): irs.gov
• IRS, Standard mileage rates: irs.gov