If you claim the standard mileage rate, the deduction is only as good as your records. Here is what those records have to contain.
| Element | What it means |
|---|---|
| Date | The date of each business trip. |
| Mileage | Miles driven for that trip (not just a year-end total). |
| Destination | Where you went — enough to identify the trip. |
| Business purpose | Why the trip was for business. "Delivery route", "client meeting", "supply run". |
The IRS expects records made at or near the time of the trip. A log reconstructed from memory in April, after a year of driving, is the single most common reason a mileage deduction is reduced or denied. Written evidence created as you go carries more weight than a summary written later.
Alongside business miles, keep the vehicle's total miles for the year — business, commuting and personal. The business percentage is what supports the claim.
Records each drive with date, distance, route and purpose as it happens · free to start
Yes — the IRS does not require a paper logbook. What matters is that the record contains date, mileage, destination and business purpose, and is made at or near the time of the trip. An automatic tracker satisfies this more reliably than memory.
Records reconstructed long after the fact are weak evidence and are a common reason deductions get reduced. If you have supporting evidence — delivery app history, calendar entries, receipts — keep it with your log.
Keeping your start-of-year and end-of-year odometer readings establishes total annual mileage, which supports your business-use percentage. Per-trip odometer readings are not strictly required if trip distances are recorded.
Generally at least three years from the date you filed the return, since that is the usual window for the IRS to assess additional tax. Keep them longer if you have unusual circumstances.
Source: IRS Publication 463 — Travel, Gift, and Car Expenses and IRS standard mileage rates.
Estimates and general information only — not tax advice. Whether specific miles or expenses are deductible depends on your circumstances; verify with the IRS or a qualified tax professional before filing.