Taxes · Recordkeeping · 7 min read
What the IRS actually wants in a mileage log.
Every year, gig drivers lose thousands of dollars in deductions during audits because their mileage log doesn't hold up. Here's what Publication 463 requires — and why a raw app export usually isn't enough.
Updated July 17, 2026
01
The four required fields (per trip)
- Date of the trip
- Business purpose (e.g., 'Uber ride, pax pickup → dropoff')
- Starting and ending odometer or total miles
- Origin and destination (addresses, cross-streets, or app-linked stops)
IRS Pub. 463 calls this a contemporaneous record — kept "at or near the time" of the expense. A spreadsheet you build the night before an audit is not contemporaneous.
02
Why Uber's / Lyft's summary isn't enough on its own
Platform summaries only show on-trip miles (P2 and P3). The IRS lets you deduct all business miles, including:
- P1 — driving to a pickup after accepting a request
- Repositioning between hotspots while online
- Driving home from your last drop if home isn't your principal place of business (see below)
03
The reconstruction rule
If you lose your log, you're allowed to reconstruct it — but the burden of proof is on you, and the reconstruction must be based on other records: calendar entries, app trip history, bank/toll statements, GPS history, service invoices with odometer readings. The IRS will accept a reasonable reconstruction; it will not accept "my average day is 150 miles."
04
Odometer readings you need on file
- January 1 odometer (start of tax year)
- December 31 odometer (end of tax year)
- Odometer on the date you started using the vehicle for business
- Any oil-change / service invoice — they capture odometer for free
05
What an audit-safe log looks like
Any format is fine — paper, spreadsheet, app — as long as it captures the four fields per trip AND ties to a yearly odometer reconciliation. Best practice: an app that timestamps entries and exports a CSV you can hand to your CPA.
06
FAQ
Do I have to log personal miles too?
You need enough information to prove business-use percentage — meaning total miles for the year (from odometer readings) and business miles from the log. Personal trips don't need per-trip detail.
Is a GPS app enough by itself?
Only if it captures purpose per trip. Raw GPS breadcrumbs prove distance but not business purpose. Tag each trip in-app or in a supplementary log.
What if I forgot to log the first three months of the year?
Reconstruct from every source you can find (bank statements, app history, calendar), then keep a clean log going forward. A partial log + reconstruction beats no log at all.
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