The rates
| Period | Business rate | Source |
|---|---|---|
| 2025 | 70 cents a mile | IRS standard mileage rates |
| January 1 to June 30, 2026 | 72.5 cents a mile | Same page |
| July 1 to December 31, 2026 | 76 cents a mile | Same page |
The rate went up in the middle of 2026, so the date of each trip matters. A trip on June 30 is at 72.5 cents and one on July 1 is at 76. Checked against the IRS page on November 2, 2026.
Worked example
The sample is a filmmaker's year so far: a scout, a shoot, a client meeting, a wedding and a gear run.
| Period | Miles | Rate | Amount |
|---|---|---|---|
| January to June 2026 | 116 | 72.5 cents | $84.10 |
| July to December 2026 | 112 | 76 cents | $85.12 |
| Parking and tolls | $36.00 | ||
| Total | 228 | $205.22 |
The same 228 miles at a single 72.5-cent rate would come to $165.30, so splitting by date is worth a few dollars here and more over a full year of shoots.
What counts as a business mile
In plain words, and in general: driving from one work location to another, to a client, a location scout, a shoot, a rental house or a supplier counts. Your daily commute from home to a regular place of work does not. Parking and tolls for business trips are deductible on top of the standard rate, while parking at your regular workplace is not. The IRS explains the rules in Topic 510, business use of car and Publication 463, which also covers the records you need.
| Your log should show | Example |
|---|---|
| The date | 2026-03-09 |
| Where you went | Harbor Point Marina |
| The business purpose | Shoot, Coastal Realty brand film |
| The miles | 52 |
This tool is arithmetic for self-employed business driving. It is not tax advice, and the rules for employees, vehicles you lease or the actual-expense method are different. Ask a tax professional about your situation.
How to use it
- Replace the sample trips with yours, or press Clear the sample.
- Give each trip its date, where you went and why, and the miles. One row can stand for many trips, such as a month's total, as long as its date is inside the right rate period.
- Add business parking and tolls in dollars.
- Press Download the log .csv and keep it with your tax records.
A date outside 2025 and 2026, a minus sign, a word or more than 5,000 miles on one row is named under the form and left out of the total.
How Cutvey does this
Cutvey can track drives automatically in its iPhone app. The phone notices a drive, and the trip lands in Books under Mileage for you to mark Business or Personal, with the vehicle and purpose. The route stays on the phone, and only the two ends, the times and the distance are sent. It is off until you turn it on in the app's Settings > Mileage, for the seats that handle money. Books also logs trips by hand and estimates Schedule C taxes. Mileage and taxes shows how.