<h3 style="font-family: 'Google Sans', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="40">Introduction</h3>
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="41">Claiming vehicle deductions on your tax return is one of the easiest ways to lower your taxable income, but it is also one of the most frequently audited areas by the IRS. Estimating mileage at tax time or using "round numbers" (like claiming exactly 10,000 miles) is an immediate red flag for tax examiners.

<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="42">To protect your deductions during an audit, you must maintain a <strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="42" data-index-in-node="64">contemporaneous log&mdash;meaning records recorded at or near the time of travel. Here is what the IRS requires for audit-proof vehicle logs in 2026.

<h3 style="font-family: 'Google Sans', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="44">The 4 Pillars of an IRS-Compliant Mileage Log</h3>
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="45">Under IRS Publication 463, every single entry in your mileage log must capture four specific details:

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<div class="formatted-code-block-internal-container ng-tns-c2075576186-31" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<div class="animated-opacity ng-tns-c2075576186-31" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<pre class="ng-tns-c2075576186-31" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;"><code class="code-container formatted ng-tns-c2075576186-31 no-decoration-radius" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-test-id="code-content">[Date] + [Destination & Location] + [Business Purpose] + [Calculated Miles]
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<ol style="padding-inline-start: 32px; font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" start="1" data-path-to-node="47">
<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,0,0"><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,0,0" data-index-in-node="0">Date of Travel: Exact calendar date. (In 2026, exact dates are critical to separate pre-July 1 miles at 72.5&cent; from post-July 1 miles at 76.0&cent;).

</li>
<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,1,0"><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,1,0" data-index-in-node="0">Destination & Route: Specific destination (e.g., "Client office at 123 Main St, Austin, TX").

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<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,2,0"><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,2,0" data-index-in-node="0">Business Purpose: Clear rationale for the drive (e.g., "On-site software consulting meeting with Client X").

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<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,3,0"><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="47,3,0" data-index-in-node="0">Distance Driven: Mileage calculated via starting and ending odometer readings or verified GPS log.

</li>
</ol>
<h3 style="font-family: 'Google Sans', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="49">Standard vs. Split-Rate Recording (The 2026 Exception)</h3>
<p id="p-rc_8ec9b6767a5939a7-76" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="50"><span class="citation-222 citation-end-222" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">Because the 2026 business rate increases mid-year:</span>

<ul style="padding-inline-start: 32px; font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51">
<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p id="p-rc_8ec9b6767a5939a7-77" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51,0,0"><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51,0,0" data-index-in-node="0">Miles logged Jan 1 &ndash; June 30, 2026: <span class="citation-221" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">Deductible at </span><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51,0,0" data-index-in-node="50"><span class="citation-221" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">72.5&cent;/mile</span><span class="citation-221 citation-end-221" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">.</span>

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<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p id="p-rc_8ec9b6767a5939a7-78" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51,1,0"><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51,1,0" data-index-in-node="0">Miles logged July 1 &ndash; Dec 31, 2026: <span class="citation-220" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">Deductible at </span><strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="51,1,0" data-index-in-node="50"><span class="citation-220" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">76.0&cent;/mile</span><span class="citation-220 citation-end-220" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">.</span>

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</ul>
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<div class="formatted-code-block-internal-container ng-tns-c2075576186-32" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
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<pre class="ng-tns-c2075576186-32" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;"><code class="code-container formatted ng-tns-c2075576186-32 no-decoration-radius" style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-test-id="code-content">Example Audit Summary Entry:
&bull; Total Annual Business Miles: 16,000
- H1 2026 (Jan 1 - Jun 30): 8,000 miles x $0.725 = $5,800
- H2 2026 (Jul 1 - Dec 31): 8,000 miles x $0.760 = $6,080
&bull; Total Claimed Deduction: $11,880
</code></pre>
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<h3 style="font-family: 'Google Sans', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="54">What the IRS Will NOT Accept</h3>
<ul style="padding-inline-start: 32px; font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55">
<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55,0,0">❌ <strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55,0,0" data-index-in-node="2">Annual Estimates: Claiming "about 1,000 miles per month" without individual trip logs.

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<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55,1,0">❌ <strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55,1,0" data-index-in-node="2">Vague Purposes: Listing trip purposes like "work," "stuff," or "errands."

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<li style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;">
<p style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55,2,0">❌ <strong style="font-family: 'Google Sans Text', sans-serif !important; line-height: 1.15 !important; margin-top: 0px !important; margin-left: 0px !important; margin-right: 0px !important;" data-path-to-node="55,2,0" data-index-in-node="2">Post-Dated Logs: Creating an entire year's worth of logs in April using a single calendar lookup.

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</ul>
https://exuberantglobal.com/blog/irs-mileage-rate

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