What an IRS mileage log must include
To deduct business miles, the IRS expects a written record kept at or near the time you drive. Here's what it needs to show.
For every business trip
- The date
- The destination
- The business purpose and who you met, if relevant
- The miles driven
Once a year
- Odometer reading on January 1 (or when you start using the car for business)
- Odometer reading on December 31
- Total miles driven, so business and personal miles add up
Timing matters
Records made at or near the time of the trip carry the most weight. Logging the same day, or at least weekly, is the safe habit. A log rebuilt at tax time is easy to challenge.
Keep receipts too
With the standard mileage rate, keep receipts for business parking and tolls, which you can deduct on top. If you use actual expenses, keep every car receipt.
General information, not tax advice. Check irs.gov or ask your tax professional about your situation.