IRS Mileage Calculator
Calculate mileage with dated IRS rates.
Mileage Details
Travel between worksites, client visits, business errands, and customer deliveries.
Enter eligible parking or toll costs separately; tax treatment depends on the trip purpose and your filing situation.
Rate arithmetic only. Deduction or reimbursement eligibility depends on current IRS rules and any applicable employer plan.
Calculate a mileage amount in U.S. dollars using the IRS rate for your trip date and purpose. Business mileage is 76¢ per mile for July 1–December 31, 2026, compared with 72.5¢ for January 1–June 30. The calculation is miles × rate; qualifying parking and tolls are entered separately.
How to use the IRS Mileage Calculator
- In Quick Calculator, choose the effective period that contains the travel date.
- Select the trip category and enter miles, not kilometers. Enter the whole round-trip distance when both legs are being included.
- Add eligible parking and toll costs once, then check the rate citation and calculation breakdown.
- For different dates or categories, use Trip Log. Each dated row receives its applicable rate; review the entries before exporting.
The calculator uses U.S. federal rates and USD. It does not provide another country's tax rates or an employer's custom reimbursement rate. For the complete steps, see how to calculate mileage reimbursement.
Official IRS Standard Mileage Rate History
The figures below are the U.S. federal standard mileage rates for the stated periods. Check the current IRS rate table and notices before using a rate for tax or reimbursement purposes.
| Effective period | Business | Medical / qualifying moving | Charitable | Source |
|---|---|---|---|---|
| 2026 (Jul 1 – Dec 31, 2026) | 76¢ | 23.5¢ | 14¢ | IRS Announcement 2026-11 (IRB 2026-29) |
| 2026 (Jan 1 – Jun 30, 2026) | 72.5¢ | 20.5¢ | 14¢ | IRS IR-2025-128 |
| 2025 Tax Year (Jan 1 – Dec 31, 2025) | 70¢ | 21¢ | 14¢ | IRS IR-2024-312 |
| 2024 Tax Year (Jan 1 – Dec 31, 2024) | 67¢ | 21¢ | 14¢ | IRS IR-2023-239 |
| 2023 Tax Year (Jan 1 – Dec 31, 2023) | 65.5¢ | 22¢ | 14¢ | IRS IR-2022-234 |
How much are 100, 500 or 1,000 business miles?
| Distance | Rate per mile | Mileage amount |
|---|---|---|
| 100 miles | 76¢ | $76.00 |
| 500 miles | 76¢ | $380.00 |
| 1,000 miles | 76¢ | $760.00 |
At the July–December 2026 business rate, 240 miles × $0.76 = $182.40. Adding $12.50 of eligible parking and tolls gives $194.90. This is a calculated amount, not a tax refund or a guarantee of reimbursement.
Under the standard-mileage method, do not also add gas and routine vehicle operating costs to the mileage amount. Business-related parking and tolls may be treated separately; commuting parking is not the same as business-trip parking. Check IRS Publication 463 and your employer's policy.
Keep trips on each side of a rate change separate
| Trip date | Miles | Rate per mile | Mileage amount |
|---|---|---|---|
| 2026-06-30 | 120 | 72.5¢ | $87.00 |
| 2026-07-01 | 120 | 76¢ | $91.20 |
These two 120-mile business trips total $178.20: $87.00 for June 30 plus $91.20 for July 1. Applying 76¢ to all 240 miles would produce $182.40, which uses the wrong rate for the June trip. Enter separate dated rows rather than averaging rates.
A deduction reduces income subject to tax when it is allowed; it is not a dollar-for-dollar payment. An employer reimbursement follows the employer's policy. The IRS rate alone does not establish what an employer owes you or whether a trip qualifies.
Mileage Eligibility Categories & Tax Restrictions
1. Business Travel (Schedule C & Accountable Plans)
Potential business trips include travel between distinct job locations, visits to prospective clients, customer deliveries, and trips to office supply retailers. Routine daily commuting between your home and a regular workplace is generally personal travel under U.S. federal tax guidance; other trips depend on their facts and current eligibility rules.
2. Medical Transportation (Schedule A)
Travel primarily for and essential to receiving medical care (visits to physicians, clinical treatments, outpatient therapy, hospital transport). Deduction eligibility and limits depend on current federal tax rules and the taxpayer's circumstances; verify before filing.
3. Charitable Volunteer Travel (26 U.S. Code § 170(i))
Miles driven while performing volunteer services on behalf of qualifying charitable organizations. The federal charitable rate shown by the IRS is 14 cents per mile; check current eligibility guidance.
4. Qualified Moving Travel
The moving rate has specific eligibility rules. It may apply to qualifying active-duty Armed Forces members and certain intelligence community members under current federal law. This calculator applies the published rate arithmetically; it does not decide whether a move qualifies.
Standard Mileage vs. Actual Expense Method
Federal tax guidance may permit different vehicle-expense methods for eligible taxpayers. Eligibility and method choices depend on vehicle use, ownership, prior elections, and current rules; this calculator does not compare tax treatment.
- Standard mileage: Uses qualifying miles and the applicable rate. Keep mileage records even though the calculation does not require each fuel receipt.
- Actual expenses: Uses eligible vehicle costs and the business-use share under the applicable rules. This calculator does not evaluate that method or determine which method you can elect.
- Method choice: Eligibility and switching restrictions depend on the vehicle and its history. Check IRS Publication 463 before choosing or changing a method.
What to record in a mileage log
Recordkeeping requirements depend on the deduction and circumstances. Keep the records required by current IRS guidance; a FivoTools export may help organize trip information but does not establish that records meet those requirements.
- The date, destination or route, and a specific business purpose—not simply “work.”
- Distance for the trip, with supporting odometer or other reliable mileage records.
- The relevant category and receipts or other support for separately entered parking and tolls.
- Total vehicle mileage and other records needed for your tax method or reimbursement policy.
Make entries close to the trip rather than reconstructing a year from memory. The Trip Log stores the fields you enter; it does not track your route or capture odometer readings. Keep supporting records alongside the exported summary.
Frequently Asked Questions About IRS Mileage Deductions
What are the official IRS standard mileage rates?
For 2026, the IRS lists two effective periods: Jan. 1–Jun. 30 is 72.5¢ per business mile, 20.5¢ for medical or qualifying moving travel, and 14¢ for charity; Jul. 1–Dec. 31 is 76¢ for business, 23.5¢ for medical or qualifying moving travel, and 14¢ for charity. The 2025 rates are 70¢, 21¢, and 14¢ respectively.
Can W-2 employees deduct unreimbursed mileage on federal taxes?
Federal deduction and reimbursement rules depend on worker status and current legislation. Self-employed taxpayers may use the standard-mileage method for qualifying business use, while employer reimbursements must follow the employer's plan. W-2 employee deductions and special exceptions can change, so check current IRS guidance for the filing year.
Does commuting between home and a regular workplace qualify?
Routine commuting between home and a regular workplace is generally personal travel under U.S. federal tax guidance. Other trips may qualify depending on the facts. Check the current IRS rules for your situation.
Can I alternate between standard mileage and actual vehicle expenses?
Eligibility to use or change vehicle-expense methods depends on ownership, prior-year elections, and other tax rules. Check the current IRS guidance for your situation before choosing a method.
What documentation does the IRS require during a mileage audit?
Recordkeeping requirements depend on the deduction and circumstances. The calculator can help organize trip information, but its export does not establish that records meet IRS requirements. See current IRS guidance for the records you must keep.
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Authoritative Sources & Publications
- IRS Standard Mileage Rates: Official current and historical rate table.
- IRS IR-2025-128: 2026 rates effective January 1 through June 30.
- IRS Announcement 2026-11: 2026 rates revised for travel on or after July 1.
- IRS Publication 463: Travel, Gift, and Car Expenses - guidance on accountable plans and standard mileage substantiation.
- Internal Revenue Code § 162 & § 170(i): Statutory provisions governing trade or business travel and charitable volunteer mileage deductions.