Mileage log template for the IRS
The deduction is only as good as the log. Four columns per trip, written when the trip happens, are what the IRS looks for.
What the IRS asks for
To deduct business driving, you need records that show, for each business use of the car:
- Date of the trip
- Destination (where you went)
- Business purpose (why you went: "client meeting, Smith Co.", "supplies for the shop")
- Miles driven, from odometer readings or a reliable map distance
You also need the total miles driven in the year, business and personal, which is easiest to get from odometer readings on January 1 and December 31. IRS Publication 463 describes these records. The key word is timely: a log kept at or near the time of each trip carries much more weight than one rebuilt from memory in April.
Sample log entries with made-up numbers
Jan 6 · office → client, Main St · project kickoff · 18.4 mi
Jan 6 · client → office · return · 18.4 mi
Jan 9 · office → post office → supplier · ship orders, buy packaging · 12.7 mi
Odometer Jan 1: 41,206 · Dec 31: 53,880 → total miles 12,674
What counts as business driving
- Driving to meet clients or customers
- Trips between two work locations
- Going to buy supplies, inventory or equipment
- Driving to the bank or post office for the business
- Trips from a home office that is your principal place of business to other work locations
What does not count
Commuting, the drive between home and a regular workplace, is personal, even if you take calls in the car. If your home office is your principal place of business, trips from home to clients are generally business trips, which is one reason the home office matters. Personal errands on a business trip are personal miles; log only the business part.
Who can deduct
Self-employed people deduct business miles on Schedule C, line 9 (car and truck expenses). W-2 employees generally cannot deduct unreimbursed driving on their federal return; ask your employer about a mileage reimbursement instead.
How to make the log easy
- Keep the log in the same place every time: a sheet on your phone or a notebook in the car.
- Save frequent trips ("office → supplier") with their distance so each entry takes seconds.
- Write the odometer reading on the first and last day of the year.
- Keep parking and toll receipts: they are deducted on top of the standard mileage rate.
- Back it up. A lost log is the same as no log.
Rate per mile
The IRS sets the standard mileage rate for business each year and usually announces the next year's rate in December. Use the rate that applied on the date of each trip; if the IRS changes it mid-year, trips before and after the change use different rates. The free mileage deduction calculator applies the latest published rate and adds parking and tolls.
To decide whether the standard rate or your actual car costs give the bigger deduction, see standard mileage vs actual expenses.
Frequently asked questions
What does the IRS require in a mileage log?
For each business trip: date, destination, business purpose and miles. Also the total miles for the year. Records kept at the time of the trip are the strongest.
Is driving from home to work deductible?
No, commuting between home and a regular workplace is personal. If your home office is your principal place of business, trips from home to other work locations are generally business miles.
Can I reconstruct a mileage log later?
A log rebuilt from calendars and receipts is weaker than one kept as you go. If you must, use dated evidence for each trip and start a timely log right away.
General information, not financial, tax or legal advice. Examples use made-up numbers.
Mileage Log 2027
Log every trip with date, purpose and miles, with the IRS rate applied by date and a year-end total.