What does the IRS require in a mileage log?

The IRS does not require a particular form, template or app: it expects a contemporaneous record of every business trip with its date, the mileage, the destination and the business purpose, and it expects the standard mileage rate to be applied only to miles that are business, not commuting.

What an examiner looks at:

1. The trip-by-trip record. An annual total proves nothing.
2. The timing: entries made at or near the time of the trip. A log reconstructed from memory in April, the week before filing, carries little weight.
3. The extras: only tolls and parking are deductible on top of the standard rate. Gas, insurance, maintenance and depreciation are already inside it.
4. The plausibility: round numbers, an identical purpose repeated on every line, no weekends and no gaps are the signals that invite questions.

The Kilevo PDF is built for that reading: the Trip details table gives date, purpose, from, to, type and miles, computed by road itinerary; the Summary by trip type prints the rate per mile applied; tolls and parking are attached with their receipt; the Statement block carries your signature. Because the trips come from your calendar as the year goes, the record is dated and irregular, like a real one.

Keep your annual reports with your tax records. The full list of what the IRS expects, and the mistakes that cost the deduction, is on the IRS mileage log requirements page; the rates are on the IRS mileage rate 2026 page. For your particular case, check with the IRS or your accountant.