Understanding IRS Mileage Log Requirements
The IRS requires detailed records for any business-related vehicle use to qualify for tax deductions. A compliant mileage log should include the trip's date, starting location, destination, business purpose, and total miles driven. Additionally, annual odometer readings at the start and end of the tax year are necessary. Failure to maintain these records can result in disallowed deductions and penalties during audits.
To meet these requirements, it's important to document mileage contemporaneously—that is, at or near the time of the trip. Logs that are estimated or completed after-the-fact are often disallowed. This meticulous approach ensures compliance and maximizes your tax deductions.