How to track the 2026 IRS mileage rate for gig workers
The midyear change means a single annual mileage total is not enough if you plan to use the standard mileage method. Separate miles by the date they were driven, preserve the trip purpose, and keep the source log that supports the calculation.
The two 2026 business mileage rates
| Trip date | Business mileage rate | Example for 1,000 eligible miles |
|---|---|---|
| January 1–June 30, 2026 | 72.5¢ per mile | $725 planning calculation |
| July 1–December 31, 2026 | 76¢ per mile | $760 planning calculation |
These examples multiply miles by the published rate. They do not decide whether a trip qualifies, which deduction method you may use, or the amount on a tax return. Commuting and business travel are not automatically the same, and the applicable rules depend on the facts.
What a defensible mileage log contains
- The date of each trip.
- The starting point and destination or route.
- The business purpose, such as a delivery, client visit, or supply run.
- Business miles driven, supported by an odometer, mapping record, or contemporaneous trip log.
- Related parking or toll records when relevant.
Record the trip close to when it happens. Reconstructing months of driving from memory makes it harder to distinguish business activity from commuting or personal use. Keep original platform statements, calendar entries, receipts, and other records that corroborate the log.
How to calculate a 2026 planning estimate
Total eligible January-through-June business miles and multiply that number by $0.725. Then total eligible July-through-December business miles and multiply that number by $0.76. Add the two results for a planning estimate. Do not use the second-half rate for trips driven before July 1.
Kronos can help organize mileage and gig-income records, but it does not determine whether a trip is deductible or prepare a tax return. Keep your original records and consult a qualified tax professional for advice about your circumstances.
Related recordkeeping guides
Primary IRS sources
- IRS standard mileage rates
- IRS Announcement 2026-13: midyear 2026 mileage adjustment
- IRS: What kind of records should I keep?
Published and reviewed August 1, 2026. General educational information only; not tax or legal advice.