Mileage · rates of IRS 2026
Mileage log, printable and downloadable
Add one line per business trip; each line takes the IRS rate of its own date, and the log prints or downloads as a spreadsheet file.
Published by Radif Partners · Rules and data · Editorial policy
| Date | Business purpose | From and to | Miles | Value | Remove |
|---|---|---|---|---|---|
| $33 | |||||
| $24 | |||||
| $14 |
Business miles logged
95 mi
Worth $71 at the IRS business rates
| Trips | 3 |
| Rate before July 1, 2026 | $0.725 |
| Rate from July 1, 2026 | $0.76 |
Each line keeps the rate of its own date. The log stays in this browser tab; download the CSV before closing it. How this is calculated.
A mileage log needs four things per business trip: the date, the place, the business purpose and the miles, written at or near the time of the drive, plus the total miles of the car for the year. The three sample lines above, one in June and two in July 2026, show why the date matters this year: the June trip is priced at 72.5 cents a mile and the July trips at 76 cents, for $70.59 in all. The log on this page applies the right rate to every line, adds them up, and lets you print the table or download it as a CSV file for a spreadsheet, an accountant or an expense system. It runs in your browser: nothing is stored on a server, so download the file before you close the tab. The IRS accepts a log kept weekly as a timely record; a log rebuilt from memory at tax time carries far less weight.
What the IRS wants to see
For car expenses, Publication 463 asks for the amount of each business use (the miles), the time (the date of the trip), the place (where you went) and the business purpose. You should also keep the total miles driven during the year, because the business share of a car is a ratio of business miles to all miles. The publication says the elements should be recorded at or near the time of the use, and that a log kept weekly counts as timely. A copy of an expense report given to an employer can serve as the record if it was taken from such a log.
Purpose can be short: "client meeting, Smith Co.", "site inspection", "supplier pickup". When the purpose is obvious from the circumstances, a written explanation is not required, and a sales representative on a fixed route may record the route length once, then the date of each trip and the yearly total.
Why a 2026 log must keep each date
The IRS business rate changed on July 1, 2026 (Announcement 2026-11). A log that only keeps monthly totals still works, as long as June and July are not merged. The tool here keeps the exact date of each line and computes 72.5 cents or 76 cents accordingly, which is also how an employer must reimburse: miles driven before July 1 stay at the old rate even when paid later.
What a mile is worth in 2026
Value from July 1, 2026
$380
| 500 mi × $0.76 (from July 1) | $380 |
| 500 mi × $0.725 (Jan. 1 to June 30) | $362.50 |
| Difference | $17.50 |
From log to money
An employee hands the log to the employer under an accountable plan: reimbursement up to the IRS rate is tax-free, and the reimbursement calculator shows what happens above or below it. A self-employed person keeps it with the tax records and carries the total to Schedule C, by the standard rate or by actual expenses times the business share; the deduction calculator compares the two. Medical and charity drives belong in separate logs, at their own rates.
Paper, spreadsheet or app
The form does not matter to the IRS: a notebook in the glove box, a spreadsheet or a phone app are all records if they hold the four elements and were kept on time. Apps that track GPS save typing but still need a purpose for each trip, and some charge a subscription. The log here is free and needs no account, at the cost of typing the trips yourself. Whatever the tool, keep the file with your return for as long as the return can be examined.
If your records are incomplete, the IRS asks for your own written or oral statement with specific details, backed by other evidence such as receipts, delivery records or calendar entries. That is weaker than a log, which is the whole reason to keep one.