Record each business trip
Log the date, destination, business purpose, and miles driven. Record promptly rather than reconstructing the year at filing time.
Track total vehicle use
Keep beginning and ending annual odometer readings, total miles, and the split between business and personal use.
Classify trips carefully
Ordinary home-to-regular-workplace commuting is generally personal. Ask us about home office, temporary location, or mixed-purpose travel.
Retain supporting records
Keep relevant parking, toll, and vehicle expense records. Review eligibility for standard mileage versus actual expenses before choosing a method.
Do not claim gas again when it is already covered by the standard mileage method. Most employees cannot deduct unreimbursed car expenses federally, with limited exceptions.
Guidance checked October 19, 2026. Follow the current IRS instructions for your tax year.