Deducting mileage on Schedule C
Self-employed mileage is claimed on Schedule C, and the form asks four questions most people answer without thinking.
Where the number goes
Car and truck expenses are reported on Line 9 of Schedule C. Whether that number comes from the standard mileage rate or from actual expenses, the line is the same. What differs is the paperwork behind it.
Part IV of the form then asks about the vehicle itself. It is short, and it is where a deduction quietly falls apart.
The four questions in Part IV
| Question | What it is really testing |
|---|---|
| When did you place the vehicle in service? | Whether you were entitled to elect the standard rate that year |
| Business, commuting and other miles | Whether your totals are internally consistent |
| Was the vehicle available for personal use? | Almost always yes. Answering « no » invites scrutiny |
| Do you have evidence? Is it written? | Whether your log exists — before you are asked to produce it |
That last question is answered under penalty of perjury. Saying yes without a log is a far worse position than claiming a smaller deduction.
Commuting miles are declared, not deducted
Part IV asks for your commuting miles explicitly. They are not deductible, but they must be reported. A return showing thousands of business miles and zero commuting miles describes someone who never drives to work.
Which drives are which is settled on the business miles vs commuting page.
The first-year election
To use the standard mileage rate on a car you own, you must elect it in the first year the car is available for business use. Claim actual expenses that first year — including depreciation or a Section 179 deduction — and the standard rate is closed for that vehicle, for good.
On a leased vehicle, electing the standard rate binds you for the whole lease.
Multiple vehicles, multiple logs
The choice is made per vehicle, not per taxpayer. You may use the standard rate on one car and actual expenses on another. Each needs its own mileage record.
What you add to the mileage number
Tolls and parking, on Line 9 alongside the mileage. Interest on a vehicle loan goes on Line 16b, apportioned to business use. Everything else about running the car is inside the standard rate.
The 2026 IRS mileage rate is 72.5 cents per business mile. The mileage reimbursement calculator does the arithmetic.
What the log itself must contain is on the IRS mileage log requirements page.
Kilevo keeps the log per vehicle, with the destination and purpose captured from your calendar as the year goes.
