According to IRS rules for 2026, only specific types of mileage are tax-deductible, and "personal" or "commuting" miles are strictly excluded. The primary deductible category is Business Mileage, which includes driving from your primary place of work to a client's office, traveling between two different job sites, or driving to a business-related meeting or a supply store. You cannot deduct the miles driven from your home to your regular place of business (the commute). Other deductible categories include Medical Mileage, for trips to see a doctor or pick up prescriptions, and Charitable Mileage, for miles driven while performing services for a qualified 501(c)(3) nonprofit organization. For the 2026 tax year, the standard business mileage rate is 72.5 cents per mile. To claim these, you must maintain a "contemporaneous log"—a record made at the time of the trip—listing the date, destination, purpose, and starting/ending odometer readings. Without this documentation, the IRS can disallow the deduction during an audit.