Your Business Miles
Only miles driven for business purposes. Commuting doesn't count.
2026 rate: 70¢/mile. Adjust if using a different tax year.
Your combined income + SE tax rate. Use the 1099 calculator to estimate.
Your Mileage Deduction
How the Mileage Deduction Works
If you drive your personal vehicle for business, you can deduct the cost using the IRS standard mileage rate. For 2026, the rate is 70 cents per mile. This rate covers gas, depreciation, insurance, maintenance, and other vehicle operating costs — you don't need to track individual expenses.
The mileage deduction reduces your net self-employment income, which lowers both your income tax and your self-employment tax. Include it as a business expense when using our 1099 Income Tax Calculator.
What Counts as Business Mileage
Business miles include driving to client meetings, picking up supplies, trips to the post office for business mail, traveling to a coworking space, and driving between work locations. If you have a home office, any driving from home to a business destination counts as business mileage.
Keeping a Mileage Log
The IRS requires a contemporaneous record of your business miles. For each trip, record the date, destination, business purpose, and miles driven. Many freelancers use apps like MileIQ or Everlance, but a simple spreadsheet works too.