Mileage Log Template
Create an IRS-compliant mileage log that meets IRC §274(d) substantiation requirements. Enter your trips, download as CSV, or print a blank sheet to fill by hand.
Rate shown: 70¢/mile (2025) — IRS Notice 2025-5. The 2026 rate has not been officially published as of June 2026. Verify the current rate at IRS.gov before filing. The deduction column auto-updates once you enter miles.
Annual Odometer (required by IRS)
Total Business Miles
0.0
Estimated Deduction
$0.00
0.0 mi × $0.70/mi (2025 IRS rate)
Trips logged: 5
The deduction shown uses the 2025 standard mileage rate. Calculate your full deduction →
Want a blank paper log?
Driver/Business: ___________________________
Vehicle: ___________________________
Tax Year: 2025 Jan 1 Odometer: ___________ Dec 31 Odometer: ___________
| Date | From | To / Destination | Business Purpose | Start Odo | End Odo | Miles | Deduct. | |
|---|---|---|---|---|---|---|---|---|
| — | ||||||||
| — | ||||||||
| — | ||||||||
| — | ||||||||
| — | ||||||||
| Total | 0.0 | $0.00 | ||||||
| Rate: $0.70/mile (2025 IRS Notice 2025-5) — verify for your filing year. | ||||||||
Total Business Miles: 0.0 IRS Rate (2025): $0.70/mi Estimated Deduction: $0.00
Verify the IRS standard mileage rate for your filing year at IRS.gov (IRS.gov/pub/irs-drop/n-25-5.pdf for 2025). Records must include date, mileage, destination, and business purpose (IRC §274(d)).
How to Use This Mileage Log
Fill in the header
Enter your name, vehicle details, and tax year. Record the vehicle's odometer reading on January 1 and December 31 — the IRS requires annual odometer readings.
Log each business trip
For every trip: enter the date, start location, destination, business purpose, and start/end odometer readings. Miles are calculated automatically. If you don't have odometer readings, type the miles directly in the Miles column.
Download or print
Download a CSV to keep a digital record or import into a spreadsheet. Print the filled log for a paper file. Use the 'blank log' option to print empty rows to fill by hand throughout the year.
Why the IRS Requires a Mileage Log
Business vehicle expenses are one of the most audited deductions. Without the right records, the IRS can deny your entire deduction.
IRC §274(d) substantiation rule
Section 274(d) of the Internal Revenue Code requires that listed property — including passenger automobiles — be substantiated by adequate records or sufficient corroborating evidence. This is a higher standard than most other deductions, where you only need to show that an expense was ordinary and necessary.
The Tax Court has repeatedly upheld IRS disallowance of vehicle deductions where taxpayers could not produce contemporaneous logs. Even a credible estimate, unsupported by records, is generally insufficient.
What must be in each log entry
- Date: The date of each business trip
- Mileage: Start and end odometer, or total miles driven
- Destination: Name and address (or at minimum, city) of each destination
- Business purpose: The specific business reason for the trip
- Annual odometer: Vehicle reading on January 1 and December 31
Standard mileage rate vs. actual expense method
Standard mileage rate
- • Multiply business miles by the IRS rate (70¢/mile for 2025)
- • Requires a mileage log (this template)
- • Simpler to track — one number per trip
- • Must be elected in the first year the vehicle is used for business
- • Cannot be combined with Section 179 or bonus depreciation on the same vehicle
Actual expense method
- • Track gas, oil, tires, insurance, repairs, registration, and depreciation
- • Multiply total by business-use percentage (business miles ÷ total miles)
- • Still requires a mileage log to compute business-use %
- • Often wins for expensive vehicles with high depreciation
- • If elected in year 1, you are locked in for that vehicle
Source: IRS Publication 463, Chapter 4 (Car Expenses). Both methods require a contemporaneous mileage log under IRC §274(d).
Who Needs a Mileage Log
Self-employed & freelancers
Client visits, site inspections, picking up supplies — any drive that serves your business qualifies.
Gig & delivery workers
Drivers for rideshare, food delivery, and package services can deduct business miles. A log is your proof.
S-corp / business owners
If your S-corp reimburses vehicle expenses, it needs contemporaneous records to comply with IRS accountable-plan rules.
Real estate professionals
Driving to showings, properties, and title companies adds up fast. Log every trip for Schedule E or Schedule C.
What This Template Includes
IRS-required fields
Date, start location, destination, business purpose, and odometer readings — every field required by §274(d).
Auto-calculated miles
Enter odometer readings and miles compute instantly. Or type miles directly if you do not have odometer data.
CSV download
Download your log as a CSV file. Import into Excel, Google Sheets, or your accounting software.
Print / PDF export
Print your filled log or a blank template to fill by hand throughout the year. Uses browser print-to-PDF.
Why Use This Tool
Audit-ready records
Every field the IRS expects is built into the log. Complete each row at trip end and you have documentation that holds up in an exam.
No sign-up required
Free, instant, no account needed. Your data stays in your browser — nothing is sent to a server.
Pairs with the deduction calculator
Use this log to track trips, then run your totals through the Mileage Deduction Calculator to see your exact tax savings.
Related Tools & Resources
Mileage Deduction Calculator
Turn your total miles into a dollar deduction figure for Schedule C.
Expense Report Template
Track all business expenses — not just mileage — in one downloadable sheet.
Vehicle & Business Deductions Guide
Deep-dive on vehicle, tool, and travel deductions for self-employed workers.
Frequently Asked Questions
Official References
- IRS Publication 463: Travel, Gift, and Car Expenses
Comprehensive IRS guidance on vehicle deductions including both methods, recordkeeping, and listed-property rules.
- IRS Notice 2025-5: 2025 Standard Mileage Rates
Official announcement of the 70¢/mile business rate effective January 1, 2025.
- IRS Notice 2025-5 (PDF)
Full text of the 2025 mileage rate notice including medical and charitable rates.
- IRS Topic 510: Business Use of Car
Plain-language IRS overview of the standard mileage rate, actual expense method, and recordkeeping requirements under IRC §274(d).
This tool is for record-keeping assistance only. It does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation. Mileage rates shown are for 2025 (IRS Notice 2025-5) — verify the rate for your filing year.