What a Compliant IRS Mileage Log Looks Like (Free Template)

Short answer: A compliant IRS mileage log records the date, destination, business purpose, and miles for each business trip, plus your total annual mileage from odometer readings. The IRS requires this record to be contemporaneous, meaning you write it down at or near the time of each trip. Estimates and year-end reconstructions do not satisfy the requirement.**

If you deduct business miles, your mileage log is the evidence that supports the deduction. A weak or missing log is one of the most common reasons vehicle deductions get reduced or denied in an audit. This article explains exactly what a compliant IRS mileage log contains, shows a free template, and lists the mistakes to avoid.

What are the IRS mileage log requirements?

The IRS requires a mileage log that is contemporaneous and complete. Contemporaneous means you record each trip at or near the time it occurs, and complete means each entry contains enough detail to establish the business nature and distance of the trip.

At minimum, a compliant mileage log must record the following for each business trip:

• Date of the trip.
• Starting location and destination (or a clear description of where you went).
• Business purpose of the trip (for example, “client meeting” or “supply pickup”).
• Miles driven for that trip.

In addition, your records for the year must establish:

• Your total annual mileage (business plus personal), typically from odometer readings at the start and end of the year.
• The business-use percentage of the vehicle, which follows from your business miles versus total miles.

These fields apply whether you use the standard mileage method or the actual expense method, because both rely on knowing your business miles.

Why does the log have to be “contemporaneous”?

The IRS emphasizes contemporaneous records because they are more reliable than memory. A log kept throughout the year is treated as strong evidence, while a log created from scratch at tax time is viewed with suspicion.

You do not have to write down every trip the instant you park, but you should update your log regularly — daily or weekly — so entries are made while the details are fresh. Supporting documents such as calendar appointments, client invoices, and job records can reinforce your log, but they do not replace the log itself.

Free IRS mileage log template

You can keep a compliant log on paper, in a spreadsheet, or in an app. The template below shows the columns your log should include. Copy it into a spreadsheet or notebook to get started.

Date	Start location	Destination	Business purpose	Odometer start	Odometer end	Business miles
03/04/2026	Home office	120 Main St, client site	Client consultation	40,000	40,018	18
03/06/2026	Home office	Supply warehouse	Pick up materials	40,060	40,082	22
03/09/2026	Office	Downtown	Business bank deposit	40,110	40,124	14

At the start of the year, record your beginning odometer reading. At year-end, record your ending reading and total your business miles. Keep the completed log with your tax records for at least three years after filing.

What does a compliant log NOT need to include?

A compliant log does not need to include every personal trip in detail, and under the standard mileage method it does not need gas or repair receipts. Knowing what you can leave out keeps recordkeeping manageable.

Your mileage log generally does not need to include:

• The purpose of personal trips (only your total personal miles matter).
• Fuel and maintenance receipts, if you use the standard mileage method.
• The exact route taken, as long as the mileage figure is accurate.
• GPS coordinates or continuous location tracking.

If you use the actual expense method, you do need to keep receipts for vehicle costs in addition to the mileage log. Our comparison of standard mileage versus actual expenses explains the difference.

What are the most common mileage log mistakes?

The most common mileage log mistakes are failing to keep the log at all, recording estimates instead of actual trips, and leaving out the business purpose. Any of these can cause the IRS to reduce or disallow your deduction.

Avoid these frequent errors:

• Reconstructing from memory at tax time instead of logging trips contemporaneously.
• Round-number estimates like “about 12,000 business miles” with no trip detail.
• Missing business purpose entries, which make trips hard to defend.
• Mixing personal and business miles without separating them.
• Gaps in the log where weeks or months are missing.
• No odometer readings to establish total annual mileage.

A tool that stamps each trip with the correct year’s IRS rate and stores entries in an unchangeable record makes these mistakes much harder to make.

How does an audit-stable log protect you?

An audit-stable log is one that is complete, dated, and cannot be quietly edited after the fact, which makes it credible if the IRS examines your return. The more your records look like they were kept in the ordinary course of business, the stronger your position.

Two features make a log especially defensible:

• Rate-stamping per trip: recording the applicable IRS rate at the time of each trip (72.5 cents per mile for 2026) so the correct rate is locked to the correct year, even after the IRS changes it later.
• Append-only records: entries that are added over time and not silently overwritten, which demonstrates the log was kept contemporaneously.

Together these features show that your log is a genuine, ongoing record rather than something assembled at the last minute.

How Keel produces audit-stable mileage logs

Keel: Invoice Maker & Receipts is a private, on-device bookkeeping app for self-employed and 1099 workers, and it is built to produce audit-stable mileage logs. Each trip is rate-stamped at the IRS rate — 72.5 cents per mile for 2026 — so your log stays accurate even after the rate changes. Entries go into an append-only verifiable ledger, which is exactly the kind of contemporaneous, unaltered record the IRS wants to see.

Keel keeps everything private. There is no bank connection, no cloud, and no account. Your log is stored encrypted on your iPhone, which is why the App Store shows “Data Not Collected.” You can add trips by hand or with Siri, and you can export your complete log and all other records as a single file whenever you need it for taxes or an accountant. The honest tradeoff is a little manual entry, which is the price of keeping your data yours.

Keel is free for 3 invoices per month with unlimited receipts and mileage; Pro is $7.99/month or $59.99/year.

Keep an audit-stable mileage log with Keel — download it on the App Store.

Regional notes for the UK, Canada, and EU

Logbook expectations are similar in spirit abroad, though the rates and forms differ.

• United Kingdom: HMRC expects dated business trip records to support mileage claims at 45p per mile for the first 10,000 business miles and 25p thereafter. See GOV.UK.
• Canada: The CRA expects a logbook with the date, destination, purpose, and kilometres of each business trip, plus a business-use percentage. A full base-year log plus a sample year is often used. Check CRA guidance.
• European Union: Requirements vary by member state, but dated trip logs are generally expected. Consult your national tax authority.

Frequently asked questions

What information does the IRS require in a mileage log? The IRS requires the date, destination, business purpose, and miles for each business trip, plus total annual mileage from odometer readings.

Does the IRS accept a mileage log I create at the end of the year? The IRS strongly prefers contemporaneous logs recorded near the time of each trip. A log reconstructed entirely at year-end is far weaker and may be challenged.

How long should I keep my mileage log? Keep your mileage log and supporting records for at least three years after you file the return, since that is the general IRS audit window.

Do I need odometer readings for a compliant log? Yes. Beginning-of-year and end-of-year odometer readings establish your total annual mileage, which is needed to support your business-use percentage.

Can I use an app instead of a paper logbook? Yes. The IRS does not require a specific format. An app is acceptable as long as it captures the required fields and keeps a contemporaneous, reliable record.

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This article is general information, not tax advice. Consult a qualified tax professional.