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IRS mileage rate 2026 explained
2026 is a split-year mileage year. Use one rate for January–June and another for July–December — or you leave deduction dollars on the table. Not tax advice; confirm with IRS pubs or a preparer.
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2026 standard mileage rates (business)
| Period | Business | Medical / military moving | Charitable |
|---|---|---|---|
| Jan 1 – Jun 30, 2026 | 72.5¢ / mile | 20.5¢ / mile | 14¢ / mile |
| Jul 1 – Dec 31, 2026 | 76¢ / mile | 23.5¢ / mile | 14¢ / mile |
Charitable stays fixed by statute at 14¢ all year. The mid-year bump on business (and medical/moving) tracked higher fuel costs — uncommon, so many January-only logs miss it.
Why date-aware logs matter
- You cannot multiply total 2026 business miles by a single cents figure
- Trip date controls the rate — not the date you file
- Apps and spreadsheets that hard-code one “2026 rate” cell will under-claim H2 miles
Quick workflow for freelancers
- Log date, miles, business purpose, and start/end for every trip
- Sum miles Jan–Jun × 0.725 and Jul–Dec × 0.76 separately
- Keep the same method (standard vs actual) rules you already use — switching mid-stream has limits
Apps vs spreadsheet for a split year
GPS apps (MileIQ placeholder, Everlance placeholder, Stride placeholder) help if you forget trips. A date-aware Excel log wins when you want columns that match tax prep and you already live in spreadsheets. See also our mileage apps vs Excel guide.
Free 2026 IRS mileage log (Yellowcell)
Yellowcell’s free mileage log is built for 2026’s two business rates — date-aware rows so H1 and H2 do not get mashed into one cents cell. Pairs with the paid invoice + expense kit if you want billing and write-offs in one workbook.