Mileage log and business use of a car
Updated: 2026
If a vehicle is used for work or business, records should be kept during the year. Rough mileage and expense estimates are often not enough.
What to track
For business mileage, useful records include trip dates, business purpose, destination, business miles, total miles, and odometer readings at the beginning and end of the year.
If the actual expense method is used, receipts, statements, and records for fuel, repairs, insurance, registration, lease, or other expenses may be needed.
Деловое и личное использование
Business use of a vehicle must be separated from personal use. Not every trip related to work automatically qualifies as deductible business mileage.
For delivery, rideshare, contractors, truck drivers, and other self-employed situations, the activity and records for the year should be reviewed separately.
What is often missing
Common missing items include a mileage log, beginning and ending odometer readings, business purpose of trips, personal/business mileage split, and expense support.
Gas receipts alone do not always prove business use of the vehicle.
How to prepare
It is better to maintain a mileage log during the year, rather than rebuild it at tax time.
If records are missing, the situation should be discussed before filing to determine what can be supported.