Last updated: October 2026
Mileage is usually the biggest deduction a gig driver has, and it only works if you can show the miles. The good news is that the record doesn't need to be fancy. A notebook, a spreadsheet, or an app all work, as long as you keep it up and it's accurate. Here's what to write down, how often, and what you can skip.
The IRS says you must substantiate your car expenses with adequate records or sufficient evidence. A deduction you can't back up is a deduction that can be taken away. IRS Publication 463 says you can keep track of expenses with a log, diary, notebook, or any other written record. It also helps to keep the records for as long as they could matter. For most returns that generally means at least three years after you file, but the IRS recordkeeping guidance lists longer periods in some cases.
For each stretch of work driving, a good log has these five things:
Here's what a few rows might look like:
| Date | Platform | Odometer start | Odometer end | Miles | Purpose |
|---|---|---|---|---|---|
| Oct 3 | DoorDash | 48,210 | 48,265 | 55 | Delivery orders |
| Oct 4 | Instacart | 48,265 | 48,301 | 36 | Grocery orders |
| Oct 6 | DoorDash | 48,330 | 48,372 | 42 | Delivery orders |
Example numbers for illustration only. The IRS doesn't require this exact layout; we're showing a common, simple format. Check Publication 463 or a tax professional if you want to confirm what your records should show.
Record miles at or near the time you drive them. A log you fill in each day or after each shift is much more believable than one you reconstruct months later. If you pause the app and run a personal errand, leave those miles out. Only business driving goes in the business column.
A photo of your odometer on January 1 and December 31 is a helpful extra. It shows your total miles for the year, so your business miles can be seen as a share of the whole. Schedule C also asks for your business, commuting, and other miles for the year.
Generally, driving to a pickup, between pickup and drop-off, and between orders while you're logged in and available counts. The drive from home to your first pickup and back from your last drop-off is generally treated as commuting. Sources describe this differently and the rules can change if your home is your principal place of business, so check with a tax professional if you're unsure. Our 2026 mileage rate guide goes through what counts in more detail.
It depends on which method you use. The IRS describes the standard mileage rate as the rate for the cost of operating your car for business. With it, you multiply your business miles by the rate and don't track fuel, repairs, and similar costs separately.
With the actual expense method, you divide your car expenses between business and personal use. That includes things like gas, oil, repairs, tires, insurance, registration, licenses, and depreciation or lease payments, so you need receipts and records for those.
Two details worth knowing, both from IRS Topic 510:
The standard business rate in 2026 changed partway through the year. It was 72.5¢ per mile from January 1 to June 30 and is 76¢ per mile from July 1 to December 31, per the IRS standard mileage rates page. The rate follows the date you drove, so a log with dates lets you apply the right one.
Pick the one you'll actually keep up. A simple log you update every day beats a perfect system you abandon in February.
The calculators on this site are free. The Gig Worker Mileage & Tax Tracker is a separate $9 download: log each shift, apply the right IRS mileage rate by date, and see a suggested set-aside for each quarterly due date. Google Sheets + Excel, one-time, no subscription. You enter your miles; there's no GPS tracking.
Get the tracker — $9 See what's insideTracking miles is also how you find out whether a shift was worth it. Enter one recent shift in the calculator and see what's left after vehicle costs and a tax set-aside. For tax planning, see our tax set-aside guide.
Try the Real Wage Calculator →