What should a business mileage log include?
A useful mileage log connects each business drive to a date, destination, purpose, and distance. Timely, consistent records make reimbursement reports easier to review and can help support tax records if they are questioned.
Last reviewed: July 22, 2026
Core details to record
IRS Publication 463 describes the information used to substantiate car and transportation expenses. The records needed in a specific case can depend on the deduction, reimbursement plan, employer, and other circumstances.
Keep records on time
The IRS gives more weight to records created at or near the time of the expense or business use. Publication 463 says a weekly log that accounts for the week's use can be considered timely.
Complete missing purposes
Review unfinished trips regularly while the customer, destination, and business reason are still easy to remember.
Keep exports with your records
Export periodic PDF or CSV reports and retain the supporting documents relevant to your situation.
2026 IRS business mileage rate
The IRS modified the optional federal business mileage rate during 2026. The applicable rate depends on when the business miles were driven.
January 1–June 30, 2026
72.5 cents per business mile
Set by IRS Notice 2026-10.
July 1–December 31, 2026
76 cents per business mile
Revised by IRS Announcement 2026-11.
What the federal rate does — and does not — mean
The optional IRS business mileage rate is the same nationwide for federal tax purposes. It is not a universal rule requiring every employer or state to reimburse at that rate. Employer policies and state reimbursement rules may differ.
Mileage Journal does not select an IRS, state, or employer rate automatically. Enter the rate that applies to you and update it when your applicable rate changes.
How Mileage Journal supports recordkeeping
Mileage Journal can record and report the following information without claiming to determine whether a trip qualifies for a deduction or reimbursement.
Trip facts
Date, start location, destination, purpose, miles, project, vehicle, and driver.
Odometer information
Optional start and end readings, period totals, and yearly readings when the required data is available.
Rate snapshots
Each trip retains its saved reimbursement rate, allowing reports to total trips that use different rates.
Transparent changes
Manual trips and trips changed after finalization are marked in PDF reports.
Official sources
This page provides general product and recordkeeping information, not tax or legal advice. Check current IRS guidance, applicable state law, and your employer's requirements. Consult a qualified adviser for advice about your circumstances.
Build clearer mileage reports
Track trips with Mileage Journal and export your records as PDF or CSV.
