Gig driver mileage log checklist for tax season
Every business mile you don't log is money you pay in tax. Here's a free log, the 2026 IRS rates and a checklist so your deduction holds up.
If you drive for Uber, Lyft, DoorDash, Instacart or another app and file as a 1099 contractor, the miles you drive for work can lower your tax bill. Here's what the IRS wants to see and the 2026 rates.
2026 IRS standard mileage rates (business)
| Miles driven between | Rate per mile |
|---|---|
| Jan 1 – Jun 30, 2026 | 72.5¢ |
| Jul 1 – Dec 31, 2026 | 76¢ |
The IRS raised the rate in the middle of 2026, so the date of each trip matters. Example: 4,000 business miles in the first half and 5,000 in the second half = 4,000 × $0.725 + 5,000 × $0.76 = $6,700.
Your mileage log checklist
- Write it down at the time, not months later. A log made at the time is far easier to defend.
- For every trip record: the date, where you started and where you went, the business reason, and the miles.
- Write down your odometer on January 1 and December 31 so you can show total miles vs business miles.
- Know what counts: driving to a pickup, between deliveries and back when you're working. Personal errands don't count.
- Parking and tolls for work trips can be deducted on top of the standard rate. Keep the receipts.
- Using the standard rate? For a car you own, choose it in the first year you use the car for business.
- Keep the log and receipts for at least 3 years after you file.
- Compare with your app's tax summary, but keep your own log: the app only knows the miles it tracked.
Sources: IRS news releases IR-2025-128 (rates from Jan 1, 2026) and the July 2026 mid-year update, and IRS Publication 463. This is general information, not tax advice. Ask a tax professional about your situation.
WriteOff: receipts and mileage in one app
Log trips and scan receipts on your phone, then export a tax-year summary for your accountant. WriteOff for Android is in final review on Google Play. Sign up below and we'll tell you the day it's out.
Questions
What is the IRS mileage rate for 2026?
72.5 cents per business mile for January 1 to June 30, 2026, and 76 cents from July 1 to December 31, 2026.
Can I deduct miles driven to my first pickup?
Often yes, if you're logged in and working, but it depends on your situation. Ask a tax professional and keep a clear log either way.
Do I have to use the standard rate?
No. You can deduct actual car expenses instead, but for a car you own the standard rate has to be chosen in the first year you use it for business.