How to track mileage for taxes
To track mileage for taxes, write down each business trip at or near the time you drive it: the date, where you went, the business purpose, and the miles. At the end of the year, also record your total miles for the car, from odometer readings. That is what IRS Publication 463 asks for.
On this page (8 sections)
Paper, a spreadsheet, or an app all work, as long as the record is written and kept at the time. This is not tax advice; the rules quoted here are from IRS Publication 463, chapter 5 (Recordkeeping).
What the IRS requires for each trip
For car expenses, Publication 463 (Table 5-1) lists what your records must show:
| Element | What to record | Example |
|---|---|---|
| Amount | The miles for each business use, and the total miles for the year | 38 miles; 14,210 miles in 2026 |
| Time | The date of each use of the car | Mar. 4, 2026 |
| Place | Your business destination | Client office, 120 Main St., Dayton |
| Business purpose | Why you drove there | Kitchen remodel estimate |
Also keep, once per car: the date you started using it for business, and its cost and improvements if you deduct actual expenses. Keep receipts for the parking and tolls you claim when you can get them. The IRS doesn’t require a receipt for an expense under $75 or when one isn’t readily available, but you still record the amount.
The IRS adds a few rules about how you keep the record:
- Written. Publication 463 says you must generally prepare a written record, and a record you keep on a computer counts.
- Timely. Record each trip at or near the time you drive it. A log you fill in once a week, covering that week, is also timely.
- No estimates. You can’t deduct amounts that you approximate or estimate.
- One entry for one trip. A round trip, or a run of stops with no personal driving in between, can be one entry. A quick lunch stop between two business stops doesn’t break it up.
What counts as business miles (and what doesn’t)
Business miles are miles you drive for your work, other than the commute. Publication 463, chapter 4, gives these rules:
- Counts: driving from one workplace to another, visiting clients or customers, going to a business meeting away from your regular workplace, and driving from home to a temporary work site when you have a regular place of work.
- Counts, if your home is your main place of business: driving from home to any other work location in the same business, near or far.
- Doesn’t count: driving between home and your regular place of work. That is commuting, no matter how far it is, and even if you make work calls or carry tools on the way.
- Doesn’t count: parking at your regular workplace, and driving to a part-time job on a day off from your main job.
If you have no regular office and no home office, the trip to your first business stop of the day and the trip home from the last one are commuting. The miles between stops count. Schedule C, Part IV, asks for your business, commuting, and other miles separately, so log all three.
How to track mileage, step by step
- On January 1 (or the day you start using the car for business), write down the odometer reading.
- For each business trip, note the date, the destination, and the purpose.
- Record the miles: either the odometer at the start and end of the trip, or the distance from a map route you actually drove.
- Add parking and toll receipts for business trips to the same record.
- Once a week, check that every work trip is in the log.
- On December 31, write down the odometer again. The difference is your total miles for the year.
- Add up business miles. If you deduct actual expenses, divide business miles by total miles to get your business-use percentage.
For 2026, total your business miles in two parts, before July 1 and from July 1. The IRS rate changed on that date, from 72.5 to 76 cents a mile (Announcement 2026-11). The IRS mileage rate page has every rate by date.
A regular route makes the log shorter. In the IRS example, a sales representative who drives the same route can record its length once, then the date of each trip, plus total miles for the year. The business purpose is clear from the job.
Paper, spreadsheet, or app
The IRS lists an account book, diary, log, statement of expense, trip sheets, “or similar record.” It doesn’t name a format. Pick the one you will actually keep up:
| Method | Good for | Watch out for |
|---|---|---|
| Paper log in the car | Anyone; nothing to charge or sync | Lost pages; adding up by hand |
| Spreadsheet | Totals and the July 1 split done for you | Easy to fall behind, then fill in from memory |
| Phone app | Logging right after the trip | Check what the app records and that you can export it |
Our free mileage log template comes as a printable PDF and as a CSV file for Excel or Google Sheets, with the columns from the table above. If you also track service and repairs, keep them in a separate car maintenance log: you will need those costs if you ever compare standard mileage with actual expenses.
How long to keep your log
Generally, keep records that support a deduction for 3 years from the date you file the return. A return filed early counts as filed on the due date. If you depreciate the car under the actual expense method, keep the business-use records for each year of the car’s recovery period (Publication 463, chapter 5).
Employees who give their records to an employer under an accountable plan and get reimbursed generally don’t have to keep copies, with some exceptions. Keep them if you are self-employed and use the miles for a mileage deduction.
If your records are incomplete
Publication 463 allows a few fallbacks:
- Sampling. You can keep an adequate record for part of the year, such as the first week of each month, if you can show it is typical of the whole year.
- Your own statement plus other evidence. If a record is missing, you can prove it with a specific written or oral statement and supporting evidence, such as delivery invoices.
- Lost records. If records were destroyed by fire, flood, or a similar event beyond your control, you can reconstruct them.
None of these is as strong as a log kept at the time. If you are behind, rebuild the past months now from your calendar, invoices, and emails. Then log every new trip on the day you drive it.
FAQ
What does the IRS require in a mileage log?
For each business trip: the date, the destination, the business purpose, and the miles. For the year: total miles driven. Record it at or near the time of the trip, in writing or on a computer.
Does the IRS require odometer readings?
Not for every trip. Table 5-1 asks for the miles of each business use and the total miles for the year, not a specific method. Odometer readings at the start and end of the year are the simplest way to prove the total. The sample log in Publication 463 has start and stop odometer columns for each trip.
Do I have to log every trip on the day I drive?
No. The record must be made at or near the time of the trip. Publication 463 says a log kept weekly, covering that week’s use, is a timely record.
How long should I keep mileage records?
Generally 3 years from the date you file the return that uses them, and longer if you depreciate the car.
What if I didn’t keep a mileage log?
Rebuild it as accurately as you can from calendars, invoices, and maps, and start a real log now. The IRS can accept a specific statement backed by other evidence, but it won’t accept estimates.