Business Mileage Deduction 2026: What Lubbock Self-Employed Drivers Need to Track

Quick answer: If you're self-employed, you can deduct miles you drive for business, but not your commute. For 2026 the IRS standard rate is 72.5 cents a mile from January 1 to June 30 and 76 cents a mile from July 1 to December 31. A dated mileage log is the record that makes this deduction hold up.

Business mileage at a glance

• What qualifies: Driving to clients, job sites, suppliers, the bank, training, or the airport for business
• 2026 rate: 72.5¢/mile Jan 1–Jun 30; 76¢/mile Jul 1–Dec 31 (or actual costs × business-use percentage)
• Records to keep: Dated log of each trip, start/end odometer for the year, vehicle expense receipts

What counts as business mileage

• Driving to meet clients, customers or job sites
• Trips to suppliers, the bank, the post office or the hardware store for the business
• Driving to workshops, classes and conferences
• Driving to the airport for a business trip
• If your home is your principal place of business, trips from home to any business stop

What doesn't count

• Commuting from home to your regular shop, office or storefront
• Personal errands, even if you stop for one business task along the way (only the business leg counts)
• Miles driven by someone else in your vehicle for their own purposes

Standard rate vs. actual expenses

There are two ways to figure the deduction. The standard rate multiplies business miles by the IRS rate. The actual-expense method takes your total vehicle costs (gas, insurance, repairs, oil changes, registration, depreciation or lease payments) and multiplies them by your business-use percentage, which is business miles divided by total miles. Which method is better depends on your vehicle and your first year using it for business. That's a choice our team makes with you.

How to gather your mileage records

1. Record your odometer on January 1 (or the day you start using the vehicle for business) and again on December 31.
2. Log every business trip with the date, destination, purpose and miles. A mileage app works, or a notebook in the glovebox.
3. Split your 2026 log at June 30. Because the rate changed July 1, total your January–June and July–December miles separately.
4. Keep vehicle receipts for gas, insurance, repairs, tires, registration and car washes, in case actual expenses come out ahead.
5. Note the date the vehicle was first used for business and whether you own or lease it.
6. Keep parking and toll receipts for business trips; these are counted on top of the mileage rate.

How to organize and bring your data to Hub City Tax Pros

1. Print or export your mileage log as a PDF or spreadsheet.
2. Write three totals on one page: business miles Jan–Jun, business miles Jul–Dec, and total miles for the year.
3. Add your commuting miles if you have a separate shop or office.
4. Put vehicle receipts in one envelope or one folder, labeled with the vehicle.
5. Bring the log, the totals page and the receipts to our Lubbock office. We'll pick the method that saves you more.

Common mistakes

• Reconstructing a mileage log at tax time from memory
• Counting the commute to your own shop or office
• Using one rate for all of 2026 instead of splitting at July 1
• Forgetting parking and tolls

Frequently asked questions

What is the 2026 IRS mileage rate for business?

72.5 cents per mile for business miles driven January 1 through June 30, 2026, and 76 cents per mile for miles driven July 1 through December 31, 2026.

Can I deduct my drive to work if I'm self-employed?

Not if you're driving from home to your regular office or shop; that's commuting. If your home is your principal place of business, trips from home to clients and job sites count.

Do I need a mileage log?

Yes. The IRS expects a record made at or near the time of each trip showing the date, miles and business purpose.

Bring your records to Hub City Tax Pros

Bring your mileage log to Hub City Tax Pros. Walk in or call (806) 810-5798. Our CPAs and IRS Enrolled Agents at 4414 82nd St., Suite 214, Lubbock, TX 79424 (The Village Shopping Center) will review your numbers, make sure every eligible dollar counts, and file your 1040 with transparent pricing. Locally owned in Lubbock, not a franchise. No appointment needed during tax season. Real tax pros. Real prices. Right here on 82nd.

This article is general information for tax year 2026, not tax advice for your situation. Tax rules change; bring your records in and we'll apply the rules that fit you.