IRS Mileage Log Requirements for Gig Workers

What the IRS Requires

• 1 Date of each business trip
• 2 Destination (or route)
• 3 Business purpose of the trip
• 4 Miles driven for each trip
• 5 Odometer readings at start and end of year

Contemporaneous Recording Rule

Records must be made at or near the time of each trip. Estimated or reconstructed logs created at year-end are routinely rejected during audits. GPS-based tracking apps satisfy this requirement automatically.

What Happens If You Cannot Prove Mileage

If audited without proper documentation, the IRS can deny your entire mileage deduction. For a driver claiming 20,000 miles at 72.5 cents/mile, that is a $14,500 deduction lost -- potentially adding $2,100-$3,200+ to your tax bill.