How to Keep a Mileage Log for Taxes (2026 Rates Explained)

Updated October 10, 2026

If you drive for work, whether that's client visits, deliveries, showings, supply runs or job sites, your mileage can add up to a meaningful number by the end of the year. The trouble is that most people try to rebuild their trips in March from memory, bank statements and calendar entries. This guide covers what a good mileage log records, how 2026's mid-year rate change works, and the habits that keep a log accurate without much effort.

General information, not tax advice. This article explains common record-keeping practice. Whether you can deduct mileage, and how, depends on your situation. Check the IRS pages linked below and talk to a qualified tax professional.

Why a written log matters

The IRS explains its record-keeping expectations for car expenses in Publication 463, Travel, Gift, and Car Expenses (https://www.irs.gov/publications/p463). It says you should record the elements of an expense or business use "at or near the time of the expense or use" and support it with sufficient documentary evidence, and that a timely kept record has more value than a statement prepared later.

Practically, a log that's filled in as you go is easier to trust, easier to total, and much less stressful to put together at tax time.

What to record for each trip

A useful mileage log has one row per trip with these details:

1. Date. The day you drove. With a mid-year rate change, the date decides which rate applies (see below).
2. Starting point and destination. "Office → Smith residence" or a street address is clearer than "client".
3. Business purpose. One short phrase: "estimate for kitchen remodel", "deliver order #1042", "bank deposit". This is the field people most often skip.
4. Miles. Either the trip distance, or odometer readings at the start and end so the miles calculate.
5. Parking and tolls. Track these separately. Pub. 463 says business-related parking fees and tolls can be deducted in addition to the standard mileage rate, but parking at your regular place of work is a nondeductible commuting expense.
6. Driver / vehicle. Useful if more than one person or car is involved.

Keep it short and consistent. Someone else (or you, next April) should be able to read any row and understand the trip.

The 2026 standard mileage rates: two rates in one year

For 2026, the IRS published two business rates for different parts of the year. According to the IRS Standard Mileage Rates page (https://www.irs.gov/tax-professionals/standard-mileage-rates, checked October 10, 2026):

That means a 40-mile trip on June 30 and the same trip on July 1 produce different amounts:

• June 30: 40 × $0.725 = $29.00
• July 1: 40 × $0.76 = $30.40

If you total your miles for the year and multiply by one rate, the result will be off. Apply the rate trip by trip, based on the date. Rates can change, so always confirm the current figure on irs.gov before using it.

The same IRS page lists separate rates for charity, medical and military moving mileage. This article covers business mileage only.

Miles or odometer: which should you log?

Both work. Pick one per trip and stay consistent:

• Trip miles are quick if you use a map or your car's trip meter.
• Odometer start/end creates a continuous trail that's easy to check. The catch is typos: an end reading lower than the start, or a stray letter in a number cell, can quietly throw totals off.

Whichever you use, check your entries every week or two. Mistakes are easy to fix while the trip is still fresh.

Simple habits that keep the log complete

• Log the same day. Take two minutes at the end of the day, or right after you park.
• Write the purpose first. Miles can be reconstructed from a map, but the reason for a trip is easy to forget.
• Use the same names for places. "Main St office" every time, not three variations.
• Keep receipts for parking and tolls with the date, so they match a logged trip.
• Review monthly. Look for missing purposes, impossible odometer readings and trips dated in the wrong year.
• Keep it in one place. A single spreadsheet or log book beats notes scattered across apps.

Common mistakes to avoid

• Using one rate for the whole year when the rate changed mid-year.
• Leaving the purpose blank or writing just "business".
• Mixing years. A December 31 trip entered in January can end up in the wrong year's totals.
• Text in number fields, like "12mi" or "approx 30", which many spreadsheets silently ignore.
• Counting commuting as business mileage. Pub. 463 says driving between your home and your main or regular place of work is personal commuting and isn't deductible, no matter how far it is. The rules for temporary work locations and home offices are different, so see Pub. 463 or ask a tax professional.

Printable log book vs spreadsheet

A paper log book lives in the glovebox, so it's easy to fill in. Totaling it, though, and splitting the year at a rate change, is manual work. A spreadsheet does the math for you, can flag errors, and can still be printed at year-end for your records.

If you want a ready-made option, our Mileage Log Template works in Google Sheets & Microsoft Excel, like all of our spreadsheet templates. You log date, from, to, purpose, miles or odometer start/end, parking & tolls, and driver/vehicle. It applies the 2026 IRS rates by trip date (72.5¢ through June 30, 76¢ from July 1, per irs.gov as of October 2026; both editable). Always confirm current rates at irs.gov. It gives monthly and annual trips, miles and deduction totals for the tax year you set, and it flags text miles, odometer end below start, missing purposes, bad dates and trips from other years. It has 1,000 printable rows and costs $7.

Year-end checklist

Before you hand your numbers to your tax preparer:

1. Confirm every row has a date, destination and purpose.
2. Fix any flagged entries (typos, missing odometer readings, wrong year).
3. Check the rate(s) used against https://www.irs.gov/tax-professionals/standard-mileage-rates.
4. Total parking and tolls separately.
5. Print or save a PDF copy of the log and keep it with your other records. For how long to keep them, see the IRS page How long should I keep records?.

The bottom line

A good mileage log for taxes isn't complicated: one row per trip, a clear purpose, accurate miles and the right rate for the date. In 2026 the rate changed on July 1, so date-based rates matter more than usual. Build the habit now and year-end becomes a quick review instead of a reconstruction project.

This article is general information, not tax, legal or accounting advice. Rates and rules change. Confirm current figures at irs.gov and talk to a qualified professional about your situation.