When to use this log
Keep a mileage log if you drive your own vehicle for business and want to deduct it on your taxes, or get reimbursed by your employer. Freelancers, real estate agents, delivery drivers, contractors and salespeople use one all the time.
The IRS expects mileage records to be kept at or near the time of each trip. A log filled in daily or weekly holds up far better than one reconstructed at tax time.
How to fill it out
| Field | What to enter |
|---|---|
| Driver and vehicle | Your name and the vehicle’s year, make and model. |
| Period | The dates the log covers. |
| Odometer at start of year | The reading on January 1, or when you started using the vehicle for business. |
| Rate per mile | Your employer’s rate, or the IRS standard mileage rate for the year. |
| Date | The date of each trip. |
| Destination | Where you went. |
| Business purpose | Why, such as “Client meeting with Hall & Co.” |
| Odometer start and end | Readings at the start and end of the trip. |
| Miles | End minus start. |
Filled-in example
| Date | Destination | Business purpose | Odometer start | Odometer end | Miles |
|---|---|---|---|---|---|
| Nov 2 | 210 Pine St, Dayton | Kitchen remodel estimate, Garcia home | 41,220 | 41,258 | 38 |
| Nov 3 | Home Depot, Kettering | Buy materials for Garcia job | 41,301 | 41,315 | 14 |
| Nov 5 | 77 River Rd, Xenia | Final walkthrough, Patel project | 41,402 | 41,448 | 46 |
Total business miles: 98. Multiply by the rate per mile for the deduction or reimbursement.
Tip: Look up the current IRS standard mileage rate on irs.gov each year. It usually changes every January.
Common mistakes to avoid
- Counting your commute. Driving between home and a regular workplace generally isn’t deductible business mileage.
- Leaving out the purpose. Each trip needs a business reason, not just a destination.
- Rebuilding the log at tax time. Estimated logs are easy to challenge. Record trips as they happen.
- Forgetting year-start and year-end odometer readings. These show total miles driven, which is used to work out your business-use percentage.
Frequently asked questions
What does the IRS require in a mileage log?
Generally the date, destination, business purpose and miles driven for each trip, plus total miles for the year. Records should be made at or near the time of the trip.
Standard mileage rate or actual expenses?
You can usually deduct either the standard mileage rate or your actual costs, such as gas, repairs, insurance and depreciation. The standard rate is simpler. An accountant can help you pick the better option.
Can I use an app instead?
Yes. Apps that track trips by GPS are fine, as long as they record the same details. A printable log is a good backup.
How long should I keep my mileage log?
Keep it with your tax records, generally for at least three years after filing.