How the standard mileage deduction works
Instead of tracking gas, repairs, insurance, and depreciation separately, self-employed people can deduct a flat rate for every business mile: $0.725 per mile in 2026. Drive 10,000 business miles and you deduct $7,250 from your self-employment income — often thousands of dollars in real tax savings.
What counts as a business mile
- Driving to client meetings, job sites, or gigs
- Trips to buy supplies or equipment
- Bank runs, post office trips, and other business errands
- Travel between two work locations
What doesn't count: your regular commute between home and a fixed workplace, and personal errands bundled into a work trip.
The record the IRS actually requires
The deduction survives an audit only with a contemporaneous log — recorded at or near the time of the trip, showing:
| Field | Example |
|---|---|
| Date | March 12, 2026 |
| Destination | Client office, Riverside |
| Business purpose | Project kickoff meeting |
| Miles | 23.4 |
A shoebox of gas receipts doesn't do it, and reconstructing a year of trips in April rarely holds up. Automatic GPS tracking records everything as it happens.
GPS trip detection, one-tap Business/Personal classification, and IRS-ready mileage reports at the 2026 rate — built for freelancers and small business owners.
Download FLO FreeRates and rules summarized from IRS guidance for tax year 2026. This page is general information, not tax advice — confirm your situation with a tax professional. See also: 2026 quarterly estimated tax deadlines and the self-employed deduction checklist.