Is Mileage Deductible for Self-Employed Taxpayers?
In short: Yes, business miles are fully deductible for 1099 taxpayers using the IRS standard mileage rate, provided you keep a contemporaneous mileage log and exclude personal commutes.
Understanding the 2026 IRS Mileage Rate
For the 2026 tax year, the IRS standard mileage rate changes mid-year. You can deduct 72.5 cents per mile for business travel driven between January 1 and June 30, 2026. For miles driven from July 1 through December 31, 2026, the rate increases to 76 cents per mile. Because the rate changes, you must track your odometer readings and total business miles separately for each half of the year to ensure your calculations are accurate when filling out your tax documents.
What Qualifies as a Business Mile?
Only trips driven directly for your self-employed trade or business qualify for the deduction. Eligible driving includes traveling from your home office to a client location, driving between two different work sites, or running business errands such as picking up supplies or visiting the post office. By contrast, commuting miles between your home and a regular, primary workplace are strictly personal and non-deductible under federal tax rules. Always separate routine daily commuting from legitimate professional travel.
The Importance of a Contemporaneous Log
The IRS requires self-employed taxpayers to maintain a contemporaneous mileage log to substantiate vehicle expense claims. This means you must record your business miles as you drive them, rather than trying to estimate or reconstruct your travel history months later at tax time. Your records should note the date of each trip, the exact starting and ending destinations, the business purpose of the journey, and the total mileage driven. Keeping this manual log organized ensures you have reliable documentation ready for your records.
Reporting Mileage on Schedule C
When filing your federal income taxes as a sole proprietor or single-member LLC, vehicle deductions are claimed directly on Schedule C. You will report your total deductible mileage expenses on Line 9. To ensure your financial records stay clean throughout the year, tools like Proofly can help you organize your expense data and receipts as you work. Proper recordkeeping throughout the year simplifies the process of transferring your final mileage totals onto the appropriate tax forms when filing season arrives.
Related
What the Proofly receipt scanner does — and doesn’t
Does
- Reads merchant, date, line items, tax and payment method from a photo, with a confidence meter so you can correct it before saving
- Keeps personal and per-company receipts separate
- Maps business expenses to Schedule C lines (meals already at 50%)
- Exports an audit pack: every receipt image plus a ledger, as PDF, and CSV for QuickBooks or Xero
- Has a manual mileage log priced at the IRS rate for each trip’s date
Doesn’t
- File your taxes or give tax advice
- Sync live with QuickBooks or Xero (it’s CSV export)
- Pull transactions from your bank automatically
- Track your drives by GPS
- Guarantee how an audit turns out
Frequently asked questions
What is the 2026 standard mileage rate?
The 2026 standard mileage rate is 72.5 cents per mile for miles driven from January 1 through June 30, and 76 cents per mile for miles driven from July 1 through December 31.
Are daily commutes to a regular office deductible?
No. Regular commuting miles between your home and a regular workplace are considered personal travel and cannot be deducted on your tax return.
What information must be included in a mileage log?
Your log must include the date of each business trip, the destinations traveled to and from, the business purpose of the trip, and the total number of miles driven.
Which line on Schedule C is used for vehicle mileage?
Vehicle and mileage expenses are reported on Line 9 of Schedule C when filing your self-employed federal income tax return.
Sources
This guide summarizes IRS guidance as of October 28, 2026 for planning purposes. It isn’t tax advice — confirm your situation with IRS.gov or a qualified tax professional.