IRS Mileage Log Template 2026 — Free Google Sheets Download
Last updated: June 2026 · IRS Notice 2026-10 compliant · 72.5¢/mile rate
Free. No sign-up required. Opens directly in your Google Drive.
A mileage log is a dated record of every business trip you drive — the date, starting point and destination, business purpose, and miles (or kilometres) travelled. It's the evidence the IRS (and the CRA in Canada) requires to back up a vehicle expense deduction. A spreadsheet that captures those four fields is fully acceptable, which is exactly what the free template below provides.
If you drive for business, the IRS requires a mileage log to claim the standard mileage deduction. In Canada, the CRA has a similar logbook requirement. This free IRS mileage log template gives you an audit-ready spreadsheet with every field required by both agencies — pre-set to the 2026 rate of 72.5¢/mile. Without proper records, your entire vehicle expense deduction can be denied during an audit — even if you legitimately drove thousands of business miles during the year. Once you have your miles logged, use our mileage calculator to convert your logged miles into a dollar deduction instantly.
The problem is that most people still track mileage on paper, in a notebook, or not at all. Paper logs get lost, entries get forgotten, and come tax time you are left trying to reconstruct an entire year of driving from memory. That is how deductions get denied.
This free Google Sheets template solves that. It is pre-formatted with every column the IRS and CRA require, auto-calculates your deduction at the 2026 standard mileage rate (72.5 cents per mile), and keeps a running total so you always know where you stand. Just make a copy to your Google Drive, and start logging trips.
What the Template Includes
The mileage log template includes nine columns covering everything the IRS and CRA require, plus helpful extras like auto-calculated deductions and a running total. Here is what each column tracks:
| Column | Description | Example |
|---|---|---|
| Date | Date of trip | 03/08/2026 |
| Starting Location | Where you departed from | Home office |
| Destination | Where you drove to | Client meeting - ABC Corp, 123 Main St |
| Business Purpose | Why the trip was necessary | Client project kickoff meeting |
| Miles/KM | Distance driven | 24.5 |
| Business or Personal | Trip classification | Business |
| Deduction ($) | Auto-calculated: miles x rate | $17.76 (24.5 x $0.725) |
| Running Total | Cumulative deduction YTD | $1,247.50 |
| Notes | Optional details | Toll: $3.50, parking: $8.00 |
Free. No sign-up required. Opens directly in your Google Drive.
Tired of Manual Mileage Logging?
ExpenseBot tracks mileage automatically with Google Maps and calculates your deduction at the current IRS or CRA rate. No more forgetting to log trips or guessing distances. Start a 60-day free trial and let your phone do the tracking while you focus on driving.
Try Automatic Mileage Tracking →What the IRS Requires in a Mileage Log
Under IRS Publication 463 (Travel, Gift, and Car Expenses), every business trip in your mileage log must document five elements. Missing any one of them gives an auditor grounds to disallow the entire trip.
| Required Field | What to Record | Acceptable Evidence |
|---|---|---|
| Date | The exact date of each trip | Log entry date, calendar entry, bank receipt date |
| Odometer Start | Reading at the start of the trip | Dashboard reading, GPS app, photo of odometer |
| Odometer End | Reading at the end of the trip | Dashboard reading; Google Maps distance is an acceptable substitute |
| Business Purpose | The specific business reason for the trip | "Client meeting — Acme Inc, 123 Main St" (not just "meeting") |
| Miles Driven | Total business miles for the trip | Calculated from odo start/end, or Google Maps route distance |
Source: IRS Publication 463 — Travel, Gift, and Car Expenses. Odometer readings are recommended; Google Maps distance is an acceptable substitute if documented consistently.
Commuting is never deductible. Driving from home to your regular workplace and back is personal commuting — it does not count as business mileage regardless of what you do at the office. The commuting exclusion is one of the most common audit triggers. The exception: if your home is your principal place of business (you have a legitimate home office under IRS rules), trips from home to client sites or other business locations are deductible.
2026 IRS Standard Mileage Rate
The IRS updates the standard mileage rate annually. For 2026, the rates were set by IRS Notice 2026-10, effective January 1, 2026. All rates apply to all vehicle types — gas, hybrid, electric, and diesel.
| Purpose | 2026 Rate | Change from 2025 | Who Can Claim |
|---|---|---|---|
| Business | 72.5¢/mile | +2.5¢ from 2025 | Self-employed, freelancers, gig workers, employees (unreimbursed, Schedule A) |
| Medical / Military Moving | 20.5¢/mile | -0.5¢ from 2025 | Active-duty military (moving); taxpayers with qualifying medical travel |
| Charitable | 14¢/mile | No change | Volunteers driving for IRS-qualified 501(c)(3) organizations |
How to calculate your deduction: multiply your total business miles by 72.5 cents. For example, 10,000 business miles driven in 2026 yields a deduction of $7,250. The rate covers fuel, oil, tires, depreciation, insurance, and maintenance — you cannot separately deduct those vehicle costs if you use the standard mileage rate. You can still deduct parking fees and tolls separately.
Want to calculate your deduction without the math? Calculate your 2026 mileage deduction →
Worked Example — One Week of Mileage Logs
Here is how a correctly completed mileage log looks for a typical week of business driving. Each row shows the minimum fields the IRS requires plus odometer readings (recommended). Entries are contemporaneous — logged on the day of each trip.
| Date | Odo Start | Odo End | Destination | Business Purpose | Miles | Deduction |
|---|---|---|---|---|---|---|
| Mon 5/19 | 42,105 | 42,131 | Acme Corp, 455 Park Ave | Client project kickoff meeting | 26.0 | $18.85 |
| Tue 5/20 | 42,131 | 42,143 | Office Depot, 812 Oak St | Office supply run — printer ink, paper for client proposals | 12.0 | $8.70 |
| Wed 5/21 | 42,143 | 42,192 | Downtown Conference Center | Industry networking event — lead generation | 49.0 | $35.53 |
| Thu 5/22 | 42,192 | 42,210 | Beta LLC, 99 River Rd | New client discovery call (in-person) | 18.0 | $13.05 |
| Fri 5/23 | 42,210 | 42,243 | Post office + bank | Mail signed contracts; deposit client retainer check | 33.0 | $23.93 |
| Sat 5/24 | 42,243 | 42,260 | Home Depot, 1700 Industrial Blvd | Materials pickup for Jones renovation project (contractor) | 17.0 | $12.33 |
| Week Total: | 155.0 | $112.38 | ||||
Deductions calculated at the 2026 IRS business rate of 72.5¢/mile (IRS Notice 2026-10). Annualise this week: 155 miles × 52 weeks ≈ 8,060 miles/year ≈ $5,844 deduction at 2026 rates.
IRS Mileage Log Requirements
The IRS requires what they call "contemporaneous records" for mileage deductions. That means you need to record each trip at or near the time it happens -- not reconstruct your log at the end of the year. Under IRC Section 274(d), vehicle expenses are subject to strict substantiation rules that go beyond the normal record-keeping requirements for other deductions.
Specifically, your mileage log must include:
- Date of each business trip
- Destination (or route taken)
- Business purpose of the trip
- Miles driven for each trip
Odometer readings at the start and end of each trip are recommended by the IRS but not strictly required. Many taxpayers use GPS-based tracking or Google Maps distances instead, which the IRS accepts.
Digital logs are fully IRS-accepted. A Google Sheets spreadsheet is just as valid as a paper logbook, as long as it contains the required fields and entries were recorded contemporaneously.
You must keep your mileage records for at least 3 years after filing the return that claims the deduction. If the IRS suspects a substantial understatement of income (more than 25%), the audit window extends to 6 years. There is no statute of limitations for fraud.
The 2026 IRS standard mileage rate is 72.5 cents per business mile. For a detailed breakdown of how the rate works and how to calculate your deduction, see our complete guide to the 2026 IRS mileage rate.
CRA Mileage Log Requirements (Canada)
The Canada Revenue Agency (CRA) requires a vehicle logbook for anyone claiming automobile expenses on their tax return. The CRA approach differs from the IRS in one important way: you need to track all trips, not just business ones. The CRA uses your log to calculate the percentage of driving that was business-related, and that percentage determines how much of your total vehicle expenses you can deduct.
Your CRA logbook must include:
- Date of each trip
- Destination and purpose
- Kilometres driven for the trip
- Odometer reading at the start and end of each period
The CRA offers a 90-day logbook shortcut: if you kept a full logbook for an entire "base year," you can maintain a shorter 90-day sample period in subsequent years, as long as the business-use percentage is within 10% of your base year. This saves significant effort for people whose driving patterns remain consistent.
The 2026 CRA mileage rate is 73 cents per kilometre for the first 5,000 km driven, and 67 cents per kilometre for each additional kilometre after that. For more detail, see our complete guide to the 2026 CRA mileage rate.
Tips for Consistent Mileage Tracking
The biggest challenge with mileage logging is not the template -- it is building the habit. Here are five strategies that help:
- Log trips immediately. The IRS specifically requires "contemporaneous" records. The longer you wait, the more likely you are to forget a trip or get details wrong. Log each trip as soon as you arrive at your destination, or at the end of each day at the latest.
- Use Google Maps for distance. Instead of estimating miles, use Google Maps to get the exact driving distance between your starting point and destination. Screenshot or note the distance, and enter it in your log. This is more defensible than estimates if you are ever audited.
- Set a weekly reminder. Even if you log trips daily, set a weekly calendar reminder to review your mileage log. This catches any missed trips while they are still fresh in your memory and prevents the December scramble of trying to reconstruct an entire year.
- Be specific with business purpose. "Meeting" is not enough. Write "Client project review with ABC Corp" or "Supply pickup at Home Depot for Jones renovation." Specificity makes your log more credible if the IRS questions it.
- Separate personal and business trips. If you use one vehicle for both, your log must clearly distinguish business from personal driving. The template includes a "Business or Personal" column for this reason. Never claim personal trips as business -- it is the fastest way to trigger an audit.
Frequently Asked Questions
Is this mileage log template free?
Yes — it's a free Google Sheets download with no sign-up required. Just click "Download Free Template" above to make a copy in your own Google Drive, then start logging trips. It auto-calculates your deduction at the 2026 rate of 72.5¢/mile and keeps a running total so you always know where you stand. Prefer automatic tracking? Run the numbers in our mileage calculator or let ExpenseBot log trips for you.
Does the IRS require a mileage log?
Yes. The IRS requires adequate records to substantiate any vehicle expense deduction claimed using the standard mileage rate. Under IRC Section 274(d), you must document the date, destination, business purpose, and miles driven for each trip. Without these records, the IRS can deny your entire mileage deduction during an audit -- even if you legitimately drove those miles for business. The records must be "contemporaneous," meaning recorded at or near the time each trip occurred.
What should a mileage log include?
At minimum, your mileage log must include four things for each trip: the date, the destination (or route), the business purpose, and the number of miles driven. The IRS also recommends recording odometer readings at the start and end of each trip, though this is not strictly required if you have another reliable method of determining distance (like Google Maps). Adding notes about tolls, parking fees, or other trip-related expenses can also be helpful for maximizing your deduction.
Can I use a spreadsheet as a mileage log?
Yes. The IRS fully accepts digital records, including Google Sheets spreadsheets, as valid mileage logs. There is no requirement to use a paper logbook. In fact, digital logs have advantages: they are harder to lose, easier to search, and can auto-calculate your deduction. The key requirement is that entries must be recorded contemporaneously and include the required fields (date, destination, purpose, miles).
How far back can the IRS audit mileage deductions?
The standard IRS audit window is 3 years from the date you file your return. However, if the IRS determines there was a substantial understatement of income (more than 25%), the window extends to 6 years. If fraud is involved, there is no time limit at all. The safest practice is to keep your mileage logs for at least 6 years after filing the return that claims the deduction.
What's the IRS-compliant format for a mileage log?
An IRS-compliant mileage log must record four fields for each business trip: the date of the trip, the destination (or route), the business purpose, and the miles driven. Records must be contemporaneous — entered at or near the time the trip occurs, not reconstructed at year-end. Odometer readings at start and end are recommended but not strictly required if you have another reliable way to determine distance (Google Maps is fine). Format can be paper, spreadsheet, or app — the IRS accepts all three.
Can I use a Google Sheets template for IRS mileage log?
Yes. Google Sheets is fully accepted by the IRS as a valid mileage log format. There is no requirement to use a paper logbook or a specific app. The log just needs to include date, destination, business purpose, and miles for each trip, and entries must be made contemporaneously. A Google Sheets template has practical advantages over paper: it can't be physically lost, it's backed up to Google Drive automatically, and it can auto-calculate your running deduction total at the current IRS or CRA rate. The free template on this page is pre-formatted with all required fields.
What is the IRS mileage rate for 2026?
The 2026 IRS standard mileage rate is 72.5 cents per business mile. This rate covers fuel, depreciation, insurance, maintenance, and other vehicle operating costs. You cannot deduct these costs separately if you use the standard mileage rate. For Canadian taxpayers, the 2026 CRA rate is 73 cents per kilometre for the first 5,000 km and 67 cents per kilometre after that. For more details, see our 2026 IRS mileage rate guide or 2026 CRA mileage rate guide.
Do I need a mileage log if I use the standard mileage rate?
Yes. Using the IRS standard mileage rate does not exempt you from keeping a mileage log. Under IRC Section 274(d), you must still maintain contemporaneous records documenting the date, destination, business purpose, and miles driven for every business trip. The standard mileage rate simply replaces tracking actual vehicle costs (gas, depreciation, insurance, maintenance) with a per-mile rate — it does not eliminate the record-keeping requirement. If you are audited without a log, the IRS can disallow your entire mileage deduction regardless of which method you used to calculate it.
How long must I keep my mileage log?
The IRS recommends keeping mileage logs for at least 3 years from the date you file the return that claims the deduction. However, if the IRS suspects a substantial understatement of income (more than 25%), the audit window extends to 6 years. Many tax professionals recommend keeping logs for 6 years to be safe. Canadian taxpayers under CRA rules should keep vehicle logbooks for 6 years from the end of the tax year they relate to. Store digital logs in Google Drive or another cloud backup so they cannot be physically lost.
Can I reconstruct mileage from Uber or Lyft summaries?
Yes, for trips tracked by the platform, Uber and Lyft annual tax summaries can supplement your mileage log. Rideshare platforms record GPS distance for every trip, making them a reliable secondary source. However, these summaries only cover platform-tracked trips — they will not capture other business driving (client visits, supply runs, etc.). You still need a contemporaneous log for those trips. Use platform summaries to verify and fill gaps in your log, not as a complete substitute. The IRS requires records that were made at or near the time of the trip, not reconstructed later at year-end.
What is the penalty for an incomplete mileage log?
If the IRS audits your return and finds your mileage log inadequate, they can disallow your entire vehicle expense deduction — not just the trips with missing records. Under IRC Section 274(d), vehicle expenses are subject to strict substantiation rules, and partial or reconstructed logs generally do not satisfy them. Beyond losing the deduction, you may also face a 20% accuracy-related penalty on the additional tax owed under IRC Section 6662. In cases of fraud, criminal penalties can apply. Keeping a complete, contemporaneous mileage log is the only reliable way to protect your deduction.
Related Tools and Guides
- Automatic Mileage Tracker -- GPS-based mileage tracking with Google Maps
- Mileage Reimbursement Calculator -- quick deduction math at the 2026 IRS and CRA rates
- 2026 IRS Mileage Rate Guide -- everything you need to know about the 72.5 cents/mile rate
- 2026 CRA Mileage Rate Guide -- Canadian mileage deduction rates and logbook rules
- ExpenseBot for Freelancers -- receipt scanning, mileage, and tax deductions in one app
- Schedule C Expense Tracker -- track all self-employment expenses including mileage
- T2125 Expense Tracker -- Canadian self-employment expense tracking for CRA filing
Ready to Automate Your Mileage Tracking?
60-day free trial. No credit card required. Your data stays in your Google Drive.