Mileage Log for Taxes: Your Questions Answered
Clear, direct answers to the questions people ask most about the Mileage Log for Taxes — setup, categories, taxes, and automation — all in one place.
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Mileage deduction basics
What is the 1099 mileage deduction?
Independent contractors can deduct business use of a vehicle using the IRS standard mileage rate or actual expenses when records qualify. A dated mileage log is the backbone of the standard-rate method. For 2026, business miles use 72.5 cents per mile from January 1 through June 30 (Notice 2026-10 / IR-2025-128) and 76 cents per mile from July 1 through December 31 (Announcement 2026-11 / IR-2026-29). This is general information, not tax advice — confirm with a qualified tax professional.
What is the self-employed mileage deduction?
Self-employed people claiming car expenses on Schedule C need contemporaneous records of business miles, purpose, and dates — this log is built for that. Value those miles with the IRS business standard mileage rate that applies on the date of the trip, including the mid-year 2026 change.
Where does mileage go on Schedule C?
Vehicle expenses typically land in the car and truck area of Schedule C (and related worksheets). Your preparer or software will ask for business miles and the method you chose. This is general information, not tax advice — confirm with a qualified tax professional.
What is the 2026 IRS standard mileage rate for business use?
The IRS did not publish a single 2026 business rate. January 1 through June 30, 2026 is 72.5 cents per mile (Notice 2026-10, IR-2025-128). July 1 through December 31, 2026 is 76 cents per mile (Announcement 2026-11, IR-2026-29). Charitable mileage stays 14 cents per mile and is not the business rate. This is general information, not tax advice — confirm with a qualified tax professional.
Using the log
What should each mileage entry include?
Date, business purpose, starting point, ending point, and miles driven. Optional — odometer readings and client or project name. The date matters in 2026 because the business rate changes on July 1.
Can I use this as an Excel mileage log template?
Yes. Download the Google Sheet as .xlsx; formulas for rate times miles and annual totals carry over.
How often should I update the IRS rate?
Update the rate cells whenever the IRS publishes a new standard mileage rate, and again if it revises the rate mid-year. For 2026, keep both periods in the sheet header — 72.5 cents per mile for January 1 through June 30 (Notice 2026-10 / IR-2025-128) and 76 cents per mile for July 1 through December 31 (Announcement 2026-11 / IR-2026-29). This is general information, not tax advice — confirm with a qualified tax professional.
How do I total the deduction when the rate changes mid-year?
Multiply miles driven January 1 through June 30, 2026 by 72.5 cents, and miles driven July 1 through December 31, 2026 by 76 cents, then add the two products. Do not apply one blended cents-per-mile figure to the whole year. This is general information, not tax advice — confirm with a qualified tax professional.
Rules and records
Can I deduct commuting miles?
Commuting between home and a regular workplace is generally not deductible. Business trips to clients, temporary job sites, or errands for the business are the usual deductible miles — confirm your facts. This is general information, not tax advice — confirm with a qualified tax professional.
Standard mileage rate vs actual expenses?
Standard rate is simpler with a solid log. Actual expenses need full cost records and a business-use percentage. Many solopreneurs start with the standard rate. If you use it, apply the 2026 period that matches each trip — 72.5 cents per mile through June 30 and 76 cents per mile from July 1. This is general information, not tax advice — confirm with a qualified tax professional.
Which 2026 rate applies if I drive both before and after July 1?
Split the year. Miles on January 1 through June 30, 2026 are 72.5 cents per mile under Notice 2026-10 (IR-2025-128). Miles on July 1 through December 31, 2026 are 76 cents per mile under Announcement 2026-11 (IR-2026-29). A trip on June 30 and a trip on July 1 do not share a rate. This is general information, not tax advice — confirm with a qualified tax professional.
Automation with Avery
How does Avery relate to a mileage log?
Keep recording business trips in this Google Sheet. Avery can help organise bank transactions and expenses separately, but a bank feed does not capture trip mileage or business purpose. Pro includes in-app reports; review the plans if you want accounts, expenses and invoices together.
Do I need an Avery account to copy the log?
No Avery subscription is required to use the free Google Sheet with manual entry. Avery for Google Sheets offers optional bank imports; Pro and Business include the mobile and web apps. Review suggested categories and your records before using the totals.
What does it cost to keep mileage with the rest of my books?
The template is free. Google Sheets, Pro and Business are separate Avery plans. Pro includes the mobile and web apps, invoicing, reports and accountant collaboration; Business adds more automation. See the pricing page for current amounts and billing terms.
Keep going
Next steps
Bring your business finances together.
Use Avery Pro for accounts, expenses, invoices and reports. Prefer spreadsheets? Explore Avery for Google Sheets.