Mileage deduction for locum travel
Which drives count as business miles, what the IRS wants you to write down, and how the standard mileage rate turns miles into a deduction.
Short answer
How do I log mileage at the IRS rate?
For each business drive, record the date, destination, business purpose and miles at or near the time you drive. With the standard mileage rate, your deduction is your business miles times the IRS rate in effect when you drove, plus business parking and tolls.
IRS standard mileage rates
The IRS sets the business standard mileage rate for each year, and it can change during one. In 2026 it did, so value each drive at the rate for its date.
| Driving dates | Per mile |
|---|---|
| July 1 to December 31, 2026 | 76 cents |
| January 1 to June 30, 2026 | 72.5 cents |
| All of 2025 | 70 cents |
| All of 2024 | 67 cents |
These are the rates Shyft uses. The rate covers the costs of running your car, so with it you don't also deduct gas, repairs, insurance or depreciation.
Business miles or commuting?
The IRS treats driving between your home and your regular or main place of work as personal commuting, however far it is. Whether a drive to a locum assignment counts depends on whether the assignment is temporary and on where your other work is:
- You have a regular place of work. Daily round trips between home and a temporary work location in the same line of work can be deducted, regardless of distance.
- You have no regular place of work. Daily drives from home to a temporary work site outside the metropolitan area where you live can be deducted. Drives to sites inside it are commuting.
- You travel overnight. Driving to an assignment away from your tax home, and around it while you are there, can be part of your travel expenses, and the car rules on this page apply to that driving.
A work location is temporary when the work there is realistically expected to last, and does last, one year or less. See the one-year rule and your tax home.
What to record for each drive
For car expenses, IRS Publication 463 asks for records of the mileage for each business use, the date, your business destination and the business purpose, plus your total miles for the year. You can't deduct amounts you estimate. A record made at or near the time of the drive carries more weight than one rebuilt later, and a record you keep on a computer counts as an adequate written record.
Keep receipts for business parking and tolls. Parking at your regular place of work is a commuting cost and isn't deductible.
Standard rate or actual costs
Instead of the standard mileage rate, you can deduct the business share of your actual car costs, such as gas, repairs, insurance and depreciation. The choice has timing rules:
- For a car you own, you choose the standard mileage rate in the first year the car is available for use in your business. In later years you can use either method.
- For a car you lease, if you use the standard rate you use it for the whole lease period.
- You can't use the standard rate if you use five or more cars for business at the same time.
Self-employed people report car and truck expenses on Schedule C, line 9, and fill in Part IV about the vehicle when they claim the standard mileage rate.
In the app
How Shyft helps
Shyft keeps a mileage log with the details Publication 463 lists, filed next to your shifts.
- Logs each trip's date, route, miles and business purpose, linked to its shift.
- Values each trip at the IRS rate for its date, including the July 2026 change.
- Puts mileage on Schedule C line 9 without counting your own car's fuel twice.
- Exports the log to your accountant package.
Shyft is in beta for Android phones.
More questions
Is driving to a locum assignment commuting?
Driving between home and your regular or main place of work is commuting and isn't deductible. Drives to a temporary work location can be deductible, depending on whether you have a regular place of work and whether the site is outside your metropolitan area. Driving to an assignment away from your tax home can be part of your travel expenses.
Can I deduct parking and tolls on top of the mileage rate?
Yes. With the standard mileage rate you can also deduct business parking fees and tolls, but not parking at your regular place of work, which is a commuting cost.
Can I switch between the standard mileage rate and actual car expenses?
For a car you own, you have to choose the standard mileage rate in the first year the car is used in your business; after that you can pick either method each year. For a leased car, choosing the standard rate means using it for the whole lease.
Do I need a mileage log if I use the standard rate?
Yes. The standard rate replaces receipts for car running costs, not the record of the drives: you still need the date, destination, business purpose and miles of each business drive, and your total miles for the year.
Sources
- Publication 463, chapters 4 and 5: Transportation and RecordkeepingIRS: commuting and temporary work locations, the standard mileage rate, parking and tolls, and the records to keep.
- Standard mileage ratesIRS: the business rate for each period since 2024.
- Instructions for Schedule C (Form 1040)IRS: line 9, car and truck expenses, and Part IV.
This guide is general information about US federal tax rules, not tax advice. Rules change and depend on your situation; confirm with a tax professional before you file. Shyft's tax summary is an estimate for record-keeping only.