What’s in it
- One row per trip: date, from, to, business purpose, odometer start and end, miles, rate and deduction. Those are the details the IRS expects a log to show.
- The rate fills itself in from the date: 72.5¢ for trips through June 30, 2026, 76¢ from July 1.
- Totals split at July 1, because the deduction is worked out separately for each half of 2026.
- A printable version with one page per half-year, each with its rate printed at the top.
Which miles count
Driving for the business counts: to clients and job sites, between work locations, to pick up supplies, to the bank for business deposits. Your ordinary commute from home to a regular place of work doesn’t. If your home is your main place of business, trips from it to clients generally count.
What the deduction is worth
The deduction lowers your profit, so it saves both self-employment tax and income tax. Our free mileage deduction calculator shows the dollar amount for your miles. On 8,000 miles split evenly across the year, the 2026 deduction is $5,940.
Questions, answered
What is the IRS mileage rate for 2026?
72.5 cents a mile for business driving from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026. The IRS raised the rate mid-year, so each trip uses the rate for its date.
What does a mileage log need to show?
For each business trip: the date, where you went, the business purpose, and the miles driven. Odometer readings at the start and end of the year help support the total. A log kept at the time is far stronger than one rebuilt at year end.
Can I use this mileage log in Google Sheets?
Yes. In Google Sheets choose File, Import, Upload, and pick the downloaded .xlsx file. The formulas for the rate, deduction and totals carry across.
Do I need a separate log for each half of 2026?
No. The spreadsheet keeps one list for the year and splits the totals at July 1 for you. The printable version has a page for each half so the rate is printed on the page you’re writing on.