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Guide · Schedule C · Mileage
Schedule C mileage deduction: what freelancers log
On Schedule C, many sole proprietors claim vehicle costs with the standard mileage rate instead of actual expenses. The spreadsheet job is simple: record business miles with dates and purpose so you can support the figure you (or your preparer) put on the return. This is record-keeping education — not tax advice.
Standard mileage vs actual expenses (high level)
- Standard mileage — business miles × IRS cents-per-mile rate for the period
- Actual expenses — gas, repairs, depreciation, etc., with business-use percent — heavier documentation
- You generally pick a method with rules that can lock in future years for that vehicle — ask a preparer
- Commuting vs business purpose distinctions matter; when unsure, check IRS.gov or a CPA
Confirm eligibility and current rates on IRS.gov. Yellowcell does not prepare returns.
What to capture for a mileage-based deduction
- Date of each business trip
- Business purpose (client, job site, supply run tied to work)
- Miles driven for business that day/trip
- Optional odometer or from/to notes if your preparer likes them
In 2026, business rates change mid-year (72.5¢ then 76¢). A date-aware Excel log avoids applying one rate to every trip.
Yellow = trip facts you type.
Gray = rate × miles estimate.