For most rideshare and delivery drivers, the mileage deduction is the single biggest tax write-off of the year — often worth thousands of dollars. But it only works if you track your miles properly. Here’s what counts, what the 2026 rates are, and how to keep records the IRS will accept.
The 2026 IRS mileage rates (split year)
The IRS raised the standard mileage rate mid-year in 2026 — the first mid-year increase since 2022. That means 2026 has two rates for business driving:
- 72.5 cents per mile for business miles driven January 1 – June 30, 2026
- 76 cents per mile for business miles driven July 1 – December 31, 2026
(Source: IRS Announcement 2026-11, which amended the original 2026 guidance. For reference, the 2025 rate was 70 cents per mile.) When you file your 2026 return, you’ll need two mileage totals — one for each half of the year. This is exactly why logging miles by date matters instead of guessing a yearly total in April.
Which miles actually count
Every mile you drive for the business counts — not just the miles with a passenger:
- Miles driving to pick up a rider (or to a restaurant for a delivery)
- Miles with the passenger or food in the car
- Dead miles — repositioning between rides, driving back from a drop-off to a busier area
What generally doesn’t count: your commute. Driving from home to the area where you start working is usually considered commuting, not business mileage. (There are nuances — talk to a tax professional about your specific pattern.)
What the IRS wants to see in your log
The IRS requires a “contemporaneous” log — recorded at or near the time of the trip, not reconstructed months later. For each driving day, record the date, total business miles, and the business purpose (e.g., “Uber shift” or “DoorDash deliveries”). Your app’s trip summaries help, but they don’t always capture dead miles — that’s why your own log is the record that counts.
Standard mileage vs. actual expenses
You have two choices each year: the standard mileage rate (simple — miles × rate) or actual expenses (gas, insurance, depreciation, repairs, apportioned to business use). For most drivers in standard cars, the standard rate wins and is far less paperwork. Drivers with expensive vehicles or very high operating costs sometimes do better with actual expenses. You can switch methods year to year with some restrictions — another good question for a tax pro.
Make it automatic
The easiest log is the one you don’t have to remember to keep. SA Drivers Club members can export a tax-ready CSV of every shift — date, miles, earnings, tolls — straight from the app. Because every shift is dated, splitting your 2026 log into the two IRS rate periods takes minutes instead of a weekend. Pair it with our 1099 tax checklist and our hidden costs guide to see the full picture of what driving really costs you.
General information only — not tax advice. Talk to a qualified tax professional about your situation.