Does the IRS require a paper mileage log?

No. Electronic logs from a mileage tracker app are accepted, as long as they are contemporaneous and capture date, destination, business purpose, and miles.

How long do I have to keep my mileage log?

At least 3 years from the date you filed the return. If you under-reported income by 25% or more, the IRS can look back 6 years. Most accountants recommend keeping records for 7 years.

Taxes

IRS mileage log requirements: exactly what your record needs to include

A plain-English breakdown of what the IRS requires in a mileage log under Reg. §1.274-5T, with examples of compliant and non-compliant entries.

By MileTracker · April 21, 2026 · 8 min read

Most contractors get nervous about their mileage deduction because nobody ever explained what the IRS actually wants. Here it is — in one page, in plain English.

The four required fields

Treas. Reg. §1.274-5T requires four pieces of information for each business trip:

Date of the trip
Destination (or general location)
Business purpose
Miles driven

If you can produce those four pieces of information for every business trip, you have a defensible mileage log. That's it.

Contemporaneous matters

The IRS uses the word 'contemporaneous,' which means 'at or near the time of the trip.' A spreadsheet you build in March from memory is not contemporaneous and can be disallowed in an audit. A trip detected in real time by an app is.

Examples of compliant vs non-compliant entries

Compliant

March 14, 2026 · Home → 1842 Main St (client meeting with Acme) · 12.4 miles · Business

Non-compliant

March 2026 · Various client visits · ~400 miles · Business

Standard mileage rate vs actual expenses

You can deduct vehicle expenses one of two ways: the IRS standard mileage rate ($0.67/mi in 2026) or actual expenses (gas, insurance, depreciation, repairs, etc.). Most 1099 contractors are better off with the standard rate — and the standard rate requires a mileage log.

How MileTracker satisfies every field

Date — captured automatically when the trip starts
Destination — captured from the trip end coordinates
Business purpose — added by you in one tap or as free text
Miles — computed from the route polyline

MileTracker detects every drive in the background, lets you classify business or personal in one tap, and exports an IRS-ready PDF and CSV at tax time. Download MileTracker free on the App Store.

Frequently asked questions

Does the IRS require a paper mileage log?: No. Electronic logs from a mileage tracker app are accepted, as long as they are contemporaneous and capture date, destination, business purpose, and miles.
How long do I have to keep my mileage log?: At least 3 years from the date you filed the return. If you under-reported income by 25% or more, the IRS can look back 6 years. Most accountants recommend keeping records for 7 years.