Work out the mileage you can actually claim, without IRS pushing back.
For sole proprietors and subcontractors who drive to jobs. Applies the IRS standard mileage rate to your business miles so you can see the deduction.
If you take an action based on what you read here, that action is yours. We are a guide, not an advisor, and we give this away for free.
General guidance, not tax advice. For your situation, talk to VITA, the IRS free tax preparation program (generally $69,000 or less), free for low-income tradespeople: www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers, 800-906-9887.
What the law actually says
- •The IRS lets self-employed people deduct business driving at the standard mileage rate in place of tracking actual vehicle costs. It changed part-way through the year: 72.5¢ for Jan 1 to Jun 30, then 76.0¢ for Jul 1 to Dec 31. Miles are claimed at the rate in force on the day you drove them.
- •You need a contemporaneous log of the date, miles, and business purpose to back up the deduction, and commuting from home to a regular workplace doesn't count.