Category: Business Expenses

Calculate your 2026 mileage deduction with the mid-year rate split, then compare it against the actual expense method to see which one gives you more.

The standard mileage rate requires you to own or lease the vehicle. When the title is in your spouse’s name, the answer usually turns on how you file.

Mileage is one of the most examined deductions on a self-employed return, and it is usually lost on records rather than eligibility. What a defensible log contains.

Commuting is never deductible — but the definition of commuting is narrower than most people think. Where the line falls, and the home office rule that moves it.

The standard mileage rate absorbs gas, repairs, and insurance — but not parking and tolls. Those stay separately deductible, and most drivers never claim them.

The IRS raised the 2026 business mileage rate from 72.5 to 76 cents on July 1 — the first mid-year change since 2022. Here is how to split your log and what it is worth.

IRS Publication 463 is the rulebook for deducting vehicle expenses — and it answers the questions self-employed drivers search for most: what the standard mileage rate includes, whether you can deduct car washes separately, and what you’re allowed to add on top. This guide translates Pub 463’s vehicle rules into plain English and links to…