The 2026 standard mileage rate and a simple mileage log.

If you use a car in a US trade or business, you may be able to figure the deduction with the IRS optional standard mileage rate or with actual expenses. This page only cites the official 2026 standard rates and a simple logging habit. It does not tell you which method is better for you.

Official 2026 standard mileage rates

The IRS maintains a current table at Standard mileage rates. For 2026 the Service published an annual rate in Notice 2026-10, then revised the business, medical, and moving rates from 1 July 2026 in Announcement 2026-11 (IR-2026-29), because of fuel prices. The charitable rate is set by statute and did not change mid-year.

Notice 2026-10 also states that, for automobiles used for business, the portion of the business standard mileage rate treated as depreciation is 35 cents per mile for 2026. That figure matters if you later switch methods or dispose of the car; it is not something to invent in a log. The notice discusses other limits (for example, unreimbursed employee expenses and moving expenses) that may not apply to a typical self-employed freelancer. Read the notice or Topic no. 510 if those situations might be yours.

A simple mileage log

A rate is useless without records. For each business trip, write down:

• The date
• Starting point and destination
• Business purpose (the client, job site, or errand)
• Miles driven, or start and end odometer readings
• The vehicle, if you use more than one

Do this the same day when you can. Reconstructing a year of drives in April is how numbers get fuzzy. Commuting from home to a regular office is generally treated differently from driving to a temporary job site; the IRS explains business use of a car in Topic no. 510 and Publication 463. Ask a professional before you classify a daily drive as business mileage.

Where this fits with Schedule C

Car and truck expenses are line 9 on the 2026 Schedule C. You generally use either the standard rate or actual expenses, subject to the conditions in the instructions and Topic no. 510. SovereignLedger lets you log trips (optional automatic trip detection is off until you turn it on) and, on Pro, compare the standard rate with actual car costs. It does not file the return. Income from the same year can come from paid invoices you export out of Fjordbill — see how the two apps work together.

Sources

• IRS, Standard mileage rates (2026 table, including the mid-year revision)
• IRS Notice 2026-10, 2026 standard mileage rates
• Internal Revenue Bulletin 2026-29, Announcement 2026-11 (revised rates from 1 July 2026)
• IRS Topic no. 510, Business use of car
• IRS Publication 463, Travel, Gift, and Car Expenses
• IRS, 2026 Schedule C (Form 1040), line 9

Reviewed 12 November 2026. Links go to the official or cited source; check the live page if a figure may have been updated since.

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