IRS Mileage Rate 2026: Official Standard Reimbursement Rates
Planning your 2026 tax deductions? Learn the official IRS standard mileage rates (67¢/mi), standard vs. actual expense rules, and how to maintain audit-proof mileage logs.
Key Takeaways & Executive Summary
Standard Business Mileage Deduction Rate: 67¢ Per Mile
Every 1,000 business miles driven equals a $670 Schedule C tax deduction! Combine mileage write-offs with proper W-9 client onboarding to minimize your self-employment tax bill.
Official 2026 IRS Standard Mileage Rates
The Internal Revenue Service (IRS) updates standard mileage rates annually based on fixed and variable costs of operating an automobile (gasoline, insurance, repairs, and depreciation).
| Type of Mileage Use | 2026 IRS Standard Rate | IRS Tax Notes |
|---|---|---|
| Business Travel | 67.0 cents / mile | Deductible on Schedule C Line 9 for self-employed & 1099 contractors. |
| Medical Care Travel | 21.0 cents / mile | Deductible on Schedule A (Subject to 7.5% AGI threshold). |
| Moving (Active Military) | 21.0 cents / mile | Deductible on Form 3903 for active military under PCS orders. |
| Charitable Service | 14.0 cents / mile | Set by federal statute (Form 1040 Schedule A). |
Standard Mileage Rate vs. Actual Expenses
When writing off vehicle expenses on your tax return, you must choose between two methods:
Option A: Standard Mileage Rate
Multiply business miles by 67¢/mi. Flat rate covers gas, repairs, oil, tires, insurance, and depreciation. First-year rule: Must choose standard rate in year 1 of business vehicle use.
Option B: Actual Expense Method
Save every receipt for gas, maintenance, insurance, registration, and MACRS depreciation. Multiply total costs by your business mileage percentage.
What Counts as Deductible Business Mileage?
The IRS enforces strict boundaries on which vehicle trips qualify for tax deductions:
IRS Mileage Log Requirements for Audit Defense
To survive an IRS audit under Treasury Regulation § 1.274-5T, you must maintain a contemporaneous mileage log containing 4 essential data points for every trip:
Frequently Asked Questions
Statutory References & Legal Citations
This publication is audited against official federal statutes, Treasury regulations, and published IRS bulletins. Verified primary source references are provided below for independent legal and accounting cross-examination.
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