Mileage Deduction Calculator
Enter your total annual business miles to estimate your IRS standard mileage deduction. Uses the verified 2026 IRS business rate of 72.5¢ per mile. Source: IRS Notice 2026-10 (as of June 12, 2026).
Annual Business Mileage
Tax savings estimate is deduction × marginal bracket — a rough guide, not a guarantee. Actual savings depend on total income, filing status, deduction stacking, and SE tax rules. Rate source: IRS Notice 2026-10.
Deduction by Monthly Mileage
| Miles/Month | Annual Miles | Annual Deduction | Est. Tax Savings (22%) |
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Who Can Use the Mileage Deduction?
- Self-employed (Schedule C): Deduct business miles directly against net profit.
- Partnerships / S-Corps: Partners and shareholders may be reimbursed by the entity under an accountable plan — the entity deducts the expense.
- Armed Forces members: Moving expense mileage may qualify using Form 3903.
- W-2 employees: Cannot deduct unreimbursed employee mileage at the federal level through 2025 (TCJA provision) — check your state return separately.
Keep a detailed mileage log for every business trip. The IRS requires records showing date, destination, business purpose, and miles for each trip.
Frequently Asked Questions
Self-employed taxpayers (Schedule C filers), sole proprietors, and members of partnerships can deduct business mileage against self-employment income. Most W-2 employees cannot deduct unreimbursed employee expenses at the federal level following the 2017 Tax Cuts and Jobs Act. Exceptions include certain state returns, Armed Forces members using Form 3903, and some other specific categories.
The IRS requires a contemporaneous mileage log showing: the date of each trip, the destination and business purpose, and the number of miles driven. Apps like MileIQ or a printable log sheet work. Keep records for at least three years after filing, or longer if the return involves substantial understatement.
If you use the standard mileage rate for the first year you place a vehicle in service, you may switch to actual expenses in a later year (subject to depreciation adjustments). However, if you use actual expenses in the first year, you must continue using actual expenses for that vehicle. Leased vehicles must use the same method throughout the lease period.
No. A mileage deduction reduces your taxable self-employment or business income on your tax return. Mileage reimbursement is money your employer pays you for using your personal vehicle for work — it is not income if paid at or below the IRS standard rate under an accountable plan. This calculator estimates the deduction amount, which equals a reimbursement at the same rate.