Home › Guides › What the IRS expects in a mileage log, and how long to keep it
What the IRS expects in a mileage log, and how long to keep it
In short: for each business drive, the IRS wants the date, the miles, where you went and why, plus your total miles for the year. The record should be made at or near the time (weekly is fine), and you should generally keep it for at least 3 years after you file.
What your log should show
IRS Publication 463 (chapter 5, Table 5-1) lists what you need to prove car expenses:
- the miles for each business use of the car;
- the date of each use;
- your business destination (the IRS sample log asks for the city, town or area);
- the business purpose;
- total miles for the year, business and personal together;
- the date you started using the car for business, and if you deduct actual costs, the cost of the car and each expense.
The IRS doesn’t require odometer readings for each trip, but its own sample log (Table 5-2) includes odometer start and stop columns. They also make your yearly total easy to prove. See why GPS apps miss miles.
What a log entry can look like
| Date | Start | End | Miles | Area | Purpose |
|---|---|---|---|---|---|
| Oct. 3, 2026 | 48,210 | 48,257 | 47 | North side and downtown | DoorDash deliveries |
| Oct. 4, 2026 | 48,263 | 48,391 | 128 | Station and east side | Amazon Flex block |
The 6 miles between 48,257 and 48,263 weren’t logged as work, so they count as personal. That’s one reason odometer logs are easy to total.
“At or near the time”
- Pub. 463 says a record made at or near the time is worth more than one prepared later, when memory isn’t as accurate.
- You don’t have to write every trip down the same day. A log you keep weekly, covering that week’s driving, counts as a timely record.
- You can’t deduct amounts you approximate or estimate. Rebuilding a whole year from memory in April is the situation to avoid.
Paper, spreadsheet or app
Any of them can work. Pub. 463 says you generally need a written record, and a record kept on a computer counts as adequate. If you scan or store records digitally instead of on paper, Publication 583 says the system has to keep them complete, accurate and readable for as long as they matter.
Showing business purpose for delivery work
For gig driving, the purpose is usually obvious. Pub. 463 notes that the nature of the work, “such as making deliveries,” is evidence of business use, and delivery records show when you used the car. A short note like “Uber Eats deliveries” plus your gig app’s trip and earnings history is a solid pair.
If your records have gaps
If part of your record is missing, Pub. 463 says you’ll need your own detailed statement plus other evidence to prove each item. That’s much harder than having the log. Things like platform trip history, bank deposits and service receipts showing the odometer can help. If records were destroyed for reasons beyond your control, such as a fire or flood, you can reconstruct them.
How long to keep your records
Generally, keep records that support a deduction for 3 years from the date you file the return. A return filed early counts as filed on the due date (Pub. 463). So if you file your 2026 return by the April 2027 deadline, keep the 2026 log until at least April 2030. The IRS lists longer periods for some situations (How long should I keep records?):
- 6 years if you leave out income that’s more than 25% of the gross income on your return;
- 7 years if you claim a loss from worthless securities or a bad debt deduction;
- indefinitely if you don’t file a return or file a fraudulent one.
If you depreciate your car, keep its business-use records for each year of the recovery period, and keep records about the car itself until the period runs out for the year you sell or trade it in. Many people keep everything longer for peace of mind. Back up a copy somewhere other than your phone.
Next: what counts as a business mile for gig drivers, and what your 2026 miles are worth.
Frequently asked questions
Do I have to write down every trip the same day?
No. Publication 463 says a log you keep on a weekly basis, covering that week’s use, is considered a timely kept record. Same-day is easiest, though, since details fade fast.
Is a phone app or spreadsheet okay instead of paper?
Yes. The IRS says a record prepared on a computer counts as an adequate record. What matters is that it shows the date, miles, destination and purpose, and was kept at or near the time.
Do I need gas receipts if I use the standard mileage rate?
No. With the standard rate you don’t deduct gas, so you don’t need gas receipts for it. Keep receipts or statements for business tolls and parking, which are deducted separately.
What if I lost my mileage log?
You’ll need your own detailed statement plus other evidence, like platform trip history and service records showing the odometer. If records were destroyed by something beyond your control, such as a fire or flood, Publication 463 lets you reconstruct them.
How long should I keep my mileage log?
Generally 3 years from the date you file the return, counting an early return as filed on the due date. Longer periods apply in some cases, and records about the car itself should be kept until the period runs out for the year you sell it.
General information, not tax advice. Your situation may be different, so check with a tax professional before you file.
Sources
- IRS Publication 463: Travel, Gift, and Car Expenses (chapter 4: transportation and car expenses; chapter 5: recordkeeping)
- IRS: Instructions for Schedule C (Form 1040), line 9 and Part IV
- IRS Publication 583: Starting a Business and Keeping Records
- IRS: How long should I keep records?
- IRS Topic no. 305: Recordkeeping
Related guides
Want this tracked for you?
A log you never have to rebuild is the easiest one to keep. Tap Start when your shift begins, type your odometer when you finish, and Work Well Kept keeps the date, miles and app for you. Miles between shifts are counted as personal unless you mark them Business, and the free reports add up business, personal and total miles for any week, month or year.
It’s free to start, with no credit card.
General information, not tax advice. Tax rules depend on your situation and can change, so check with a tax professional before you file. Work Well Kept isn’t affiliated with the IRS or with DoorDash, Uber Eats, Amazon Flex or any other gig app. See our Disclaimer.