How to log business miles for Schedule C (2026 IRS rates)

Short on time? The Freelancer Mileage Log ($9) is the finished, tested version of what this tutorial builds.

If you drive for client work, site visits, or supply runs as a freelancer or sole proprietor, the standard mileage rate is usually the simplest way to claim car expenses on Schedule C Line 9 (Car and truck expenses). This tutorial shows a log that survives an IRS look-back — and how to apply the 2026 mid-year rate change.

Not tax advice. Confirm with IRS Publication 463 and your preparer. Commuting between home and a fixed office is generally not deductible.

2026 rates that matter

Sources: IRS Notice 2026-10 and Announcement 2026-11 (IR-2026-29). Charity stays at 14¢ by statute.

What to record for every trip

The IRS expects a contemporaneous log. For each business trip, write down:

1. Date
2. Miles (odometer end − start, or phone GPS — either is fine if consistent)
3. Business purpose (who / what / why — “client Acme kickoff in Denver” beats “meeting”)
4. Destination (city or address is enough)

Optional but useful: starting odometer for the year, and a note if the trip was round-trip.

Worked example (2026)

You drove:

• June 28: 38 miles to a client workshop → 38 × $0.725 = $27.55
• July 3: 38 miles to the same client for follow-up → 38 × $0.76 = $28.88

Same route, different rate, because July 1 flipped the business rate. A June 30 trip still uses 72.5¢; a July 1 trip uses 76¢.

Annual check: if you logged 600 business miles in H1 and 600 in H2, the deduction is:

600 × 0.725  +  600 × 0.76  =  $435  +  $456  =  $891

Use the free IRS Mileage Deduction Calculator to confirm trip or monthly totals. It runs entirely in your browser.

Standard mileage vs actual expenses

• Standard mileage: miles × IRS rate. You can still deduct parking and tolls separately. You generally cannot also deduct depreciation, gas, repairs, or insurance for that vehicle for the same period.
• Actual expenses: gas, repairs, insurance, depreciation × business-use %. More bookkeeping; sometimes higher if you have a costly vehicle and low miles.

You usually must choose standard mileage in the first year you use a car for business if you want the option later. Switching rules are in Pub. 463 — ask your preparer before you change methods.

Where it lands on the return

Self-employed (Schedule C):

• Put the standard-mileage total on Line 9 — Car and truck expenses.
• Keep the log with your tax file for at least 3 years (longer if you claim depreciation under actual expenses).

Do not put unreimbursed employee commuting on Schedule A in most cases — TCJA suspended that miscellaneous deduction for typical W-2 employees.

A simple weekly habit

1. Every Friday, dump the week’s trips into your log (spreadsheet, notes app, or a dedicated mileage sheet).
2. Tag each row business / medical / personal so personal miles never sneak into Line 9.
3. At month end, total business miles and multiply by the rate in effect that month (H1 vs H2 in 2026).
4. At year end, sum H1 + H2 and enter Line 9.

Spreadsheet option

If you already track invoices and Schedule C categories, the Freelancer Finance Tracker includes expense categories mapped to Schedule C lines (car & truck → Line 9). Pair it with a dedicated mileage log so the rate × miles math stays auditable when the IRS changes mid-year.

Checklist before you file

• [ ] Every business trip has date, miles, purpose, destination
• [ ] January–June miles priced at 72.5¢; July–December at 76¢
• [ ] Personal and commuting miles excluded
• [ ] Parking/tolls recorded separately if you claim them
• [ ] Log stored with your 2026 tax folder

Free tool: Free IRS Mileage Deduction Calculator (2026)

Written with AI assistance. Every formula, command and number on this page was tested before publishing (see each section). Product links go to our store.