The IRS business rate is 76 cents a mile from July 1 to December 31, 2026. It was 72.5 cents from January 1 to June 30, so use separate logs if your trips span both periods.
Who this template is for
- Self-employed people and gig workers who deduct business miles.
- Employees who get reimbursed for driving their own car at work.
- Small business owners who need mileage records for each driver.
How to use it
- Add the driver, vehicle and period, and check the rate per mile.
- Download the Excel file to keep on your computer, or print the PDF.
- Log each trip when you take it, including where you went and why.
Example: one client visit
A 42-mile round trip at 76 cents a mile comes to $31.92.
| Date | From / to | Purpose | Start | End | Miles | Amount |
|---|---|---|---|---|---|---|
| Nov 5, 2026 | Office to client and back | Client site visit | 41,230 | 41,272 | 42 | $31.92 |
What the IRS expects a log to show
The IRS asks for records of each business trip showing the mileage, date, destination and business purpose. A log written at or near the time of the trip carries more weight than one rebuilt later from memory.
Most W-2 employees cannot currently deduct unreimbursed mileage on a federal return. They can still use this log to claim reimbursement from an employer, and some states treat these costs differently. A tax professional can confirm what applies to you.
When the rate changes
The IRS raised its business rate during 2026, so one rate does not cover the whole year. This template uses one rate per file, which keeps the math simple: start a new log when the rate changes, and check the IRS page for the current figure.
Common questions
What is the IRS mileage rate for 2026?
For business driving it is 72.5 cents a mile from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026.
Do I need odometer readings?
The IRS asks for the mileage of each trip. Odometer readings are a simple way to back that up, and the template works out miles from them.
Can I log more than 20 trips?
Yes. Download another copy for the next batch of trips, or insert more rows in the Excel file above the total.
How long should I keep mileage logs?
Keep them for as long as the IRS could review that tax return, generally at least three years from filing. Your tax professional can advise on your situation.
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Sources
Templates are for general record-keeping and planning, not tax, legal or financial advice.