Mileage Log Template: What to Record and What It Is Worth
The mileage deduction is the largest write-off most gig workers have and the easiest one to lose. It is not lost because the miles were not driven — it is lost because nobody wrote them down. A log is a small habit that protects thousands of dollars, and it needs only four pieces of information per entry.
The four fields that make a log valid
Date, business purpose, miles driven, and a running annual total. Add odometer readings on January 1 and December 31 and you have everything an examiner asks for. Everything else — client names, routes, screenshots — is helpful colour but not required. A ruled notebook satisfies the standard as well as any app.
Contemporaneous beats complete
The rule that decides audits is timing, not polish. Records made at or near the time of driving are accepted; a spreadsheet built from memory in April is routinely thrown out even when the miles were genuinely driven. Log daily totals if per-trip entries are unrealistic — that is explicitly allowed.
A template you can copy today
Five columns: Date | Platform or client | Purpose | Start odometer | End odometer, with miles calculated from the last two. One row per shift is enough for platform drivers, one row per trip for freelancers with occasional client visits. Keep the current month on your phone and archive finished months where you cannot accidentally overwrite them.
Why platform mileage reports fall short
Uber, DoorDash, Lyft and Instacart all report some measure of miles, but each measures a different slice — usually the on-trip portion. Miles waiting while available, driving to a pickup, and returning from a distant drop-off are frequently missing. Use the platform figure as corroboration and your own log as the record.
Multiple platforms in one day
Note which platform each block of driving belonged to. The deduction is the same either way, but the split matters if one platform's income is questioned or if you ever need to defend a specific week. It also tells you which app is actually profitable per mile.
Turning the log into a number
Total your business miles for the year and multiply by the 2026 rate of $0.70. That is the deduction, and it lowers both income tax and self-employment tax. Twelve thousand logged miles equals $8,400 off your profit, typically $1,900 to $2,600 of real tax for a mid-bracket gig worker.
Keeping records the right length of time
Hold logs for at least three years after filing the return that used them. Vehicle records deserve longer — seven years is a sensible default — because depreciation, method changes and amended returns can reach back beyond the normal window.
Check what your log is worth
Drop your annual total into the mileage log template calculator and see the deduction and estimated tax saving side by side.
Frequently asked questions
+Does the IRS accept a handwritten mileage log?
Yes. Format is irrelevant. A notebook, spreadsheet or app all qualify provided each entry shows the date, business purpose and miles, and was written at or near the time of driving.
+What if I forgot to log some trips?
Reconstruct only what you can support with independent evidence such as platform trip histories, calendar entries or delivery receipts, and log carefully from now on. Do not invent round numbers.
+Do I need odometer photos?
They are not required, but start-of-year and end-of-year readings strengthen your total considerably and take ten seconds each.
+Can I deduct commuting miles?
No. Driving from home before you are online is commuting. Once you have gone online or accepted a job, the driving becomes business use.
+What is a business mile worth in 2026?
Seventy cents of deduction, which for a typical gig worker translates to roughly 17 to 19 cents of actual tax saved per mile.
+Is an app better than a spreadsheet?
An app is harder to forget because it runs automatically, which is its real advantage. Either is acceptable to the IRS.
About the author
Javed Niamat · Founder & Editor, GigTax
Javed Niamat founded GigTax to make self-employment tax math understandable for rideshare drivers, delivery couriers, creators and freelancers. He builds and maintains every calculator on this site and writes the guides that explain the numbers behind them.
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Related guides
- Free Mileage Log Template: IRS-Compliant Format for 2026Free IRS-compliant mileage log template for 2026. Copy the format, track business miles at 70¢/mi, and protect your Schedule C deduction in an audit.
- How to Track Mileage for Taxes: The 2026 Step-by-Step GuideLearn how to track business mileage for taxes in 2026: best apps, IRS-compliant logs, audit-proof records, and how to reconstruct missed trips legally.
- Mileage Tracker for Taxes: How to Choose One the IRS Will Accept in 2026How to choose a mileage tracker for taxes in 2026: what the IRS requires in a log, auto-tracking vs. manual apps, GPS accuracy, and export formats that survive an audit.
- Mileage Deduction Calculator: Turning 2026 Miles Into Tax SavingsHow a mileage deduction calculator works in 2026 at $0.70 per mile: which trips count, standard vs actual expenses, and log rules that hold up.