How to track mileage for a trades business (and what the IRS rate is in 2026)

To track mileage for a trades business, log each business drive when it happens (the date, where you went, why, and the miles), multiply the miles by the IRS standard rate for that date, and keep the log with your other tax records. For 2026, the IRS business rate is 72.5 cents a mile from January 1 to June 30 and 76 cents a mile from July 1 to December 31, after a mid-year increase. The habit that makes it work is logging the trip from the job, not reconstructing a year of driving in April.

Why does mileage matter so much in the trades?

Because you drive for a living. A plumber, an HVAC tech or a lawn crew can put thousands of business miles on a truck in a year, and at around 75 cents a mile that is a large deduction. A sole proprietor or single-member LLC claims it on Schedule C, alongside your other expenses.

The IRS’s own rule is short: you have to back up the deduction with adequate records. A number you estimated at tax time isn’t a record.

What should each mileage entry include?

• The date of the drive.
• Where you went: the job address, the supply house, the dump.
• Why: the job or customer it was for.
• The miles: from an odometer reading, a map, or a trip meter.

That matches what IRS Publication 463 says you need to prove for car expenses: the mileage for each business use, the date, your business destination and the business purpose, plus your total miles for the year (odometer readings at the start and end of the year are a simple way to get it).

Group it by the job when you can. Tying a drive to a job also tells you which customers are far enough away that you should be charging a trip fee.

Which IRS rate should you use?

The rate for the date you drove. In most years the IRS sets one rate in December for the whole next year. 2026 is an exception: the business rate started at 72.5 cents and the IRS raised it to 76 cents for miles driven from July 1. So a June 30 drive and a July 1 drive are worth different amounts.

If your app applies one rate to everything, update it on the day the rate changes and make sure earlier trips keep the rate they were logged at.

Standard rate or actual expenses?

The standard mileage rate is one number per mile that stands in for gas, repairs, insurance and depreciation. The alternative is deducting the business share of your actual vehicle costs, which takes more record-keeping. For a car you own, the IRS says you must choose the standard mileage rate in the first year the car is used for business if you want it; after that you can switch between methods. The IRS suggests figuring both. Your tax preparer can tell you which comes out ahead for your truck.

What’s the easiest way to keep the log?

Log it before you pull away from the job. It’s the only time you remember the trip exactly.

In FieldFlow, you log a drive per trip or against a job, and the deduction is worked out at your per-mile rate. Set that rate in Settings to the IRS rate for the period; each entry keeps the rate it was logged at, so changing it on July 1 doesn’t rewrite the first half of the year. Mileage shows up in the profit and loss report beside your expenses, which are filed to their Schedule C lines as you log them, and the report exports as CSV or PDF for your accountant. Mileage logging is on the one plan, with no GPS tracker to buy. More in accounting.

What about the rest of your vehicle costs?

If you take the standard mileage rate, gas and repairs are covered by it, so don’t log them as separate expenses as well. Business parking fees and tolls are different: Publication 463 says you can deduct them in addition to the standard mileage rate, so keep those receipts. For the rest of your expenses, our post on tracking expenses without QuickBooks covers the basics.

The short version

Log every business drive as it happens, use the IRS rate for the date (72.5 cents through June 30, 2026, then 76 cents), and keep the log with your tax records. FieldFlow does that in a few taps on the job, for $19/month for the whole business, with a 90-day free trial. This post is general information, not tax advice; check your situation with a tax professional.

Questions owners ask

What is the IRS mileage rate for 2026?

For business driving, 72.5 cents a mile from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026, after the IRS raised it mid-year. Use the rate for the date of the drive.

Can I deduct the drive from home to my first job?

Commuting rules depend on where your business is based (for example, whether your home is your principal place of business). This is a question for your tax preparer; log the drives either way so they have the record.

Standard mileage rate or actual expenses?

The IRS lets you use one or the other. For a car you own, if you want the standard mileage rate you must choose it in the first year you use the car for business; after that you can switch. The IRS suggests working out both to see which gives the larger deduction.

What if I forget to log a trip?

Add it as soon as you remember, from your calendar or the job's address. A log written the same week from your schedule is far stronger than a total guessed in April.