Mileage questions often sound simple until the workday includes driving from home, moving between delivery zones, traveling between business stops and returning home. Tax rules distinguish business transportation from commuting, so context matters.
Commuting and business transportation are different concepts
IRS Publication 463 explains that commuting expenses between your home and regular place of work are generally nondeductible personal expenses. Business transportation rules can apply differently to travel between work locations and to qualifying business travel, depending on the circumstances.
Official source: IRS Publication 463: Travel, Gift, and Car Expenses
Why trip purpose matters
A mileage total tells you how far a vehicle traveled. A useful business record adds context: the date, the work session, the business purpose and other information appropriate to the trip. That context can help you distinguish business activity from personal driving later.
Don't wait until year-end to classify everything from memory
Keeping records while the work is happening makes it easier to remember why the driving occurred. IRS recordkeeping guidance encourages businesses and gig workers to keep records and receipts during the year.
Official sources: IRS: Recordkeeping · IRS: Manage taxes for your gig work
2026 has an extra reason to keep dates
The business standard mileage rate changed on July 1, 2026: 72.5 cents per mile applies to the first half of the year and 76 cents per mile to the second half for eligible business use. A dated mileage history helps separate those periods.
Read the 2026 IRS mileage-rate change guide →
Keep mileage connected to the shift.
DriftPath saves work sessions with dates and related work information so you have more context than an isolated annual mileage number.
Quick questions
Is driving from home to work always business mileage?
No. The IRS generally treats commuting between home and a regular workplace as personal, nondeductible travel, although business transportation rules depend on the specific facts.
Should I keep notes about why I drove?
Business purpose and other contextual records can help make a mileage history understandable later. Follow the substantiation requirements that apply to your circumstances.
Can DriftPath decide which miles are tax deductible?
No. DriftPath organizes mileage and work records; it does not determine tax eligibility or provide tax advice.
Unlimited core mileage tracking. No basic trip limits.
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