How to Keep a Mileage Log for Reselling
Every drive to source, ship or buy supplies is worth 72.5 cents a mile in 2026, but only if you can show a log. Here's what the IRS expects, the fastest ways to keep it, and the mistakes that cost resellers their deduction.
What the log needs to show
For each business trip, write down:
- the date
- where you went
- why: the business reason, such as "sourcing" or "shipping orders"
- the miles: typed in, or from your odometer at the start and end
Write it at or near the time of the trip. A log rebuilt from memory at tax time is much easier to challenge.
Also note your odometer on January 1 and December 31. Schedule C asks for your total miles for the year, not just the business ones.
A sample log
| Date | Where | Why | Miles |
|---|---|---|---|
| Mar 7 | Goodwill, Main St (round trip) | Sourcing | 12.8 |
| Mar 9 | Post office, Oak Ave (round trip) | Shipping 6 orders | 4.2 |
| Mar 14 | Estate sales loop | Sourcing | 37.0 |
| Mar 16 | Office supply store | Boxes and tape | 8.6 |
At 72.5 cents a mile, these four trips (62.6 miles) are worth $45.39.
Which trips count
- Sourcing: thrift stores, estate sales, yard sales, flea markets, auctions.
- Shipping: the post office, UPS, drop-off points.
- Supplies: boxes, mailers, tape, cleaning supplies.
- Business errands: the bank for business deposits, meeting a local buyer.
If your home is your main place of business, trips from home to these places usually count. Personal stops don't. On a mixed trip, count only the business part.
Three ways to keep it (pick the one you'll actually use)
- A notebook in the car. Cheap and reliable. Copy the totals into a spreadsheet once a month.
- Your phone's notes app. One line per trip, written before you pull out of the parking lot.
- A spreadsheet or app. Best for adding up the deduction. Save your regular routes so a repeat trip takes seconds to log.
Shortcuts that save time
- Save regular routes. Measure your usual loop once with a map app, then reuse the number.
- Log round trips as one line. Write the one-way miles and mark it as a round trip.
- Batch errands. Ship orders on the way back from sourcing: one trip, two purposes, both business.
Standard rate or actual car expenses
Most small sellers use the standard rate: miles × 72.5 cents for 2026 (70 cents for 2025), plus parking and tolls. With actual expenses, you add up all your car costs and deduct your business share (business miles ÷ total miles). That needs every car receipt as well as the log. Either way, the mileage log is required.
Example. Three sourcing trips a week, 8 miles each way, for 50 weeks: 16 × 3 × 50 = 2,400 miles. At 72.5 cents, that's a $1,740 deduction. Try your own numbers in the mileage deduction calculator.
Mistakes that cost people their deduction
- Estimating the year's miles in April instead of logging trips.
- Leaving out the reason for each trip.
- Forgetting the short trips: post office runs add up.
- Counting personal stops on the same drive.
- Deducting gas on top of the standard rate.
See what else you can write off in reseller tax deductions.
Common questions
What does the IRS require in a mileage log?
For each business trip: the date, where you went, the business purpose and the miles driven. Keep it at or near the time of the trip, and note your total miles for the year from your odometer.
Can I deduct mileage for thrift store trips?
If you resell as a business, trips to source inventory are business miles. Trips to the post office and to buy shipping supplies count too. Personal stops on the same trip don't.
Can I use an app or a spreadsheet for my mileage log?
Yes. A notebook, a notes app, a spreadsheet or a mileage app all work, as long as each trip has the date, destination, purpose and miles.
What is the 2026 IRS mileage rate?
72.5 cents per business mile for 2026. It was 70 cents for 2025.
For information only, not tax advice. Tax rules depend on your situation and change over time. Check IRS.gov or ask a tax professional before you file. Rates checked October 2026.