Guide
IRS mileage log requirements
A plain-English summary of IRS guidance. This is general information, not tax advice; check with a tax professional for your situation.
What to record
IRS Publication 463 lists the records for business use of a car, including the mileage for each business use and the total miles for the year. In practice, a log entry usually holds:
- Date of the trip
- Starting point and destination
- Business purpose
- Miles driven for the business use
Keep total miles for the year too (for example, odometer readings at the start and end of the year).
When to record it
Publication 463 says you should record the elements of a business use “at or near the time” of the use, and that a timely kept record has more value than a statement prepared later.
2026 standard mileage rates (business)
- Jan 1 – Jun 30, 2026: 72.5 cents per mile
- Jul 1 – Dec 31, 2026: 76 cents per mile
Employers can set their own reimbursement rate; check your employer's policy.
Sources
Checked Oct 21, 2026.