Business travel, commuting, and personal driving must be distinguished. A trip between home and a regular workplace is generally commuting, although particular facts and exceptions need review.

Keep records of the trip date, destination, business purpose, and distance, together with information supporting total vehicle use. A payment for the car, fuel, or insurance does not establish the business-use percentage on its own.

Before selecting a mileage or actual-expense approach, discuss the vehicle's history, ownership, prior treatment, and applicable rules. Retain mileage and expense support throughout the year rather than trying to recreate every trip during filing season.

Your next steps

• Log business trips and identify commuting separately.
• Preserve total-mileage and vehicle expense records.
• Review the method and business-use allocation before filing.

General education, not individualized tax or legal advice. Illustrations use stated assumptions and do not promise a refund or tax saving.