Mileage deduction education

Business mileage deduction: 2026 IRS rate and records to keep

A guide for rideshare drivers, delivery workers, contractors, real estate agents, consultants, and other self-employed workers who drive for business.

Published by Cadus Labs LLC · Reviewed against the official IRS sources linked below.

Based on the IRS 2026 standard mileage rate announcement, IRS standard mileage guidance, and IRS Publication 463 available in 2026.

The 2026 business mileage rate

The IRS announced that beginning January 1, 2026, the standard mileage rate for business use of a car, van, pickup, or panel truck is 72.5 cents per mile.

The standard mileage method is optional. Some taxpayers may need to compare it with actual vehicle expenses, and eligibility can depend on prior choices and vehicle-use facts.

What mileage records should support

Mileage records should help show when and why a trip was business-related, not just that a vehicle moved.

For self-employed workers, useful records often include the trip date, destination or route, business purpose, distance, tolls or parking, and related receipts when applicable.

Business and personal use

Vehicles are often used for both business and personal trips. The business portion needs to be separated from personal use before a deduction is reviewed.

IRS Publication 463 explains travel, transportation, car expenses, deductible expenses, reporting, and the records needed to prove expenses.

How Cadus helps

Cadus helps users keep mileage records, vehicle expenses, receipts, deduction summaries, and tax reports closer to the rest of their business finances.

For drivers and mobile service businesses, that means fuel, parking, tolls, repairs, income, invoices, and business expenses can be reviewed together before tax time.

Recordkeeping checklist

Record business miles consistently during the year.
Keep the business purpose for each trip clear.
Separate personal and business vehicle use.
Save receipts for tolls, parking, fuel, repairs, and other vehicle costs.
Review the standard mileage method against actual expense records when needed.
Ask a qualified tax professional about vehicle rules that depend on your facts.

Official IRS sources

Related guides

Business Mileage FAQ

What is the 2026 IRS business mileage rate?

The IRS announced a 2026 standard mileage rate of 72.5 cents per mile for business use beginning January 1, 2026.

Can Cadus track mileage records?

Cadus helps organize mileage and vehicle-related records with the rest of a user's business finances.

Is the standard mileage rate always better?

Not always. Some taxpayers may compare the standard mileage method with actual vehicle expenses and should review IRS rules or professional guidance.

Cadus educational content is not tax, legal, or accounting advice. Tax rules can change, and individual facts matter. Review official IRS guidance or speak with a qualified tax professional before filing.