About the 2026 mileage rates
The mid-year change
The IRS raised the 2026 standard mileage rate halfway through the year: 72.5¢ per business mile for January through June, then 76¢ from July through December (IR-2026-29). A log that multiplies all 2026 miles by one number is wrong for half the year — this calculator handles both automatically using each trip's date.
What records the IRS wants
Date, destination, business purpose and mileage for each trip, plus the year's total miles on the vehicle. Your printed sheet includes all of it; odometer start and end fields cover the annual total.
Standard vs actual expenses
Standard is miles × rate with no fuel receipts to track. Actual means deducting the business share of gas, insurance, repairs and depreciation. Standard is the usual winner for modest, reliable vehicles; compare actual in a year of big repair bills.
Keep it contemporaneous
A log filled in at driving time is credible; a year-end reconstruction is the first thing questioned. Add trips weekly — this page keeps your draft in the browser between visits.
Frequently asked questions
What is the 2026 IRS standard mileage rate?
For business driving it is 72.5 cents per mile from January 1 to June 30, 2026 and 76 cents per mile from July 1 to December 31, 2026, after an IRS mid-year increase (IR-2026-29). Medical and military moving are 20.5 cents (23.5 cents from July 1), and charitable volunteer driving is 14 cents all year.
Why do I need a mileage log?
The IRS requires adequate records to support a standard mileage deduction: the date of each trip, the destination, the business purpose and the miles driven. A contemporaneous log — kept as you drive — is the accepted proof; reconstructing one years later is not. This tool builds and prints exactly that record.
How is this different from other mileage calculators?
It resolves the rate from each trip date, so trips before and after the July 1 rate change use the correct cents. A single-rate 2026 calculator overstates first-half trips or understates second-half trips. The printable sheet also includes the odometer totals the IRS asks for.
Standard mileage rate or actual expenses?
The standard method multiplies business miles by the published rate — simple, no receipts for gas needed. The actual-expenses method deducts the business percentage of real costs (gas, insurance, depreciation, repairs). You cannot switch to standard from certain accelerated depreciation choices, and actual can win for expensive-to-run vehicles; run both in a year of high costs and keep the larger.
Can employees claim work miles?
Rules for employee business expenses depend on the current tax law — check the IRS instructions for the tax year or ask a preparer. Self-employed owners, qualifying medical travel, military moves and charitable volunteer driving are the standard cases this tool covers.
Does the IRS accept a printed spreadsheet?
Yes — a printed or digital log with date, destination, purpose and mileage per trip is an adequate record, especially when kept at or near the time of driving. Keep it with your tax return documents.