Mileage Deduction Calculator

For 2026, the IRS standard mileage rates are $0.70/mile for business use, $0.21/mile for medical or military moving, and $0.14/mile for charitable use. The business rate factors in fuel, depreciation, maintenance, insurance, and registration - so claiming it separately on top of actual expenses is not allowed.

You can use either method, but you MUST use the standard mileage rate in the first year you place the vehicle in service to keep that option for future years. Once you switch to actual expenses (deducting gas, repairs, depreciation, etc.), you can return to standard mileage only if you used straight-line depreciation. Standard mileage simplifies bookkeeping; actual usually wins for high-cost vehicles or low-mileage drivers.

Commuting from home to your primary place of business is NEVER deductible - it's a personal expense. However, travel between job sites, to client meetings, or temporary work locations (less than 1 year) is deductible. Errands combining personal and business require allocating only the business portion.

Yes - the IRS requires contemporaneous records (kept at or near the time of use). For each trip: date, miles, destination, business purpose. Apps like MileIQ or Everlance auto-log via GPS. Without proper records, the IRS can disallow your entire deduction on audit. The standard for "contemporaneous" is usually within the same week, not reconstructed at year-end.