Guides

These guides explain the rules behind a mileage log in plain English and link to the IRS document each rule comes from. They are general information, not tax advice. Miles is coming soon, and each guide ends with a short note on how the app handles the rule it covers.

Canadian rules are different. See the Canada guides.

Mileage and taxes

• Mileage and taxes. How to track mileage for taxes and work. A start-to-finish method for the year, where the numbers go on Schedule C, and how long to keep the records.
• Mileage log and trip log requirements. The elements from Publication 463 Table 5-1, what "timely kept" means, commuting versus business miles, and what to do about missed or incomplete records.
• Standard mileage rate vs. actual expenses. How each method works, the first-year rule, who cannot use the standard rate, and the depreciation built into the rate.

Rates and calculators

• IRS standard mileage rate. The 2026 rates, including the July 1 change, a history back to 2019, and a mileage rate calculator.
• Mileage calculator. Driving distance between two places, miles times the IRS rate, and reimbursement at a company rate, with 2025 and 2026 examples.
• Mileage reimbursement. Accountable plans, the 60-day and 120-day rules, what shows up on a W-2, and the monthly report an employer needs.

Tools and templates

• Mileage tracker spreadsheet and template. A free sheet with the columns from Publication 463 Table 5-2, and where a spreadsheet stops working.
• QuickBooks mileage tracker. What QuickBooks tracks, how its mileage import works, and when to use Miles with it.
• How to track mileage on iPhone. What the iPhone can and cannot do on its own, and what an automatic tracker needs from iOS.

Specific work

• Does DoorDash track mileage? Mileage for DoorDash, Uber, and gig drivers. What each platform reports, which miles are business, and how to record a shift as one entry.

Official IRS documents

The documents below are the sources for every US rule on this site. When a guide and a document disagree, the document is right and the guide needs an update.

• Publication 463, Travel, Gift, and Car Expenses. The main source. Chapter 4 covers car expenses, the standard mileage rate, actual expenses, depreciation, and leasing. Chapter 5 covers recordkeeping, including Table 5-1 and the Table 5-2 sample log. Chapter 6 covers how to report, accountable plans, and Form 2106.
• Topic 510, Business use of car. A short summary of the two methods and the substantiation rules.
• Standard mileage rates. The current and prior rates, with the notice for each year.
• Notice 2026-10, the 2026 rates. 72.5 cents a mile for business from January 1, 2026. The July 13, 2026 announcement raised the business rate to 76 cents from July 1.
• Schedule C (Form 1040), Profit or Loss From Business. Line 9 for car and truck expenses and Part IV for vehicle information.
• Form 4562, Depreciation and Amortization. Depreciation, section 179, and the Part V vehicle questions for anyone depreciating a car.
• Form 2106, Employee Business Expenses. For Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.
• Publication 946, How To Depreciate Property. MACRS, section 179, the special depreciation allowance, and the passenger automobile limits in detail.
• Publication 587, Business Use of Your Home. Whether a home office is your principal place of business, which decides whether drives from home are business or commuting.
• Publication 583, Starting a Business and Keeping Records. Record retention periods.
• Revenue Procedure 2019-46. The rules for using the standard mileage rate, including the five-or-more-cars rule and the treatment of the depreciation component.

Start with Topic 510 for the overview, then Publication 463 chapter 5 for what to record. Chapter 4 answers the method question, and chapter 6 answers where the numbers go.