Where Do I Enter Mileage on My Tax Return? Schedules C, E, F, A

Where you enter mileage on your tax return depends on why you were driving. Self-employment miles go on Schedule C, Line 9. Rental property miles go on Schedule E, Line 6. Farm miles go on Schedule F, Line 10. Charitable and medical miles go on Schedule A. Military moving miles go on Form 3903, and the result flows to Schedule 1 of Form 1040. The math is the same in every case: qualifying miles times the IRS rate for that category, plus any deductible parking and tolls.

2026 Per-Mile Rates by Category

Before you fill in a line, you need the rate that matches the type of driving.

These rates apply to gas, diesel, hybrid, and fully electric vehicles.¹ Parking fees and tolls tied to a deductible trip are added on top of the per-mile figure, not built into it.

Self-Employment Mileage: Schedule C, Line 9

If you’re self-employed or run a sole proprietorship, multiply your business miles by 72.5 cents, add deductible parking and tolls, and enter the total on Line 9 of Schedule C (Form 1040). When you use the standard mileage rate, you cannot separately deduct depreciation, lease payments, or actual operating costs on the same vehicle. The per-mile rate already accounts for them.³

You also have to fill in the vehicle information. If you’re using the standard mileage rate and don’t otherwise need Form 4562, complete Part IV of Schedule C. It asks for the date the vehicle was placed in service for business, total miles for the year, business miles, commuting miles, other personal miles, whether the vehicle was available for personal use during off-duty hours, and whether you have written evidence to support the figures.³

If you’re using actual expenses or claiming depreciation on the vehicle, skip Part IV and complete Part V of Form 4562 instead. Form 4562 collects the vehicle’s cost basis, recovery period, and depreciation method.⁴ Used more than one vehicle for the business? Attach a separate statement with the same information for each additional vehicle.

Rental Property Mileage: Schedule E, Line 6

Landlords who drive to manage or maintain rental properties enter that mileage on Line 6 of Schedule E (Form 1040), the line labeled for auto and travel expenses. Multiply rental-activity miles by the 72.5-cent business rate, add parking and tolls, and put the total on Line 6.⁵

If you use actual expenses instead, the entries split across multiple lines. Fuel, insurance, repairs, and similar operating costs go on Line 6, lease payments go on Line 19, and depreciation goes on Line 18.⁵ Either way, you must complete Part V of Form 4562 and attach it to your return when you claim any vehicle expense on Schedule E.

Farm Mileage: Schedule F, Line 10

Farmers put car and truck expenses on Line 10 of Schedule F (Form 1040). Multiply farm-related miles by 72.5 cents under the standard mileage method, add parking and tolls, and enter the result. If you’re deducting actual expenses, the farming portion of operating costs goes on Line 10, depreciation on Line 14, and lease payments on Line 24a.⁶

As with Schedule E, anyone claiming vehicle expenses on Schedule F must complete Part V of Form 4562 and attach it.

Charitable and Medical Mileage: Schedule A

Charitable and medical driving both live on Schedule A (Form 1040), but in different sections and at different rates. You only get the benefit if you itemize.

Charitable Miles

Miles driven while volunteering for a qualified charity are deductible at 14 cents per mile for 2026.² Enter the total in the Gifts to Charity section of Schedule A.⁷ Parking and tolls for the trip can be added to the mileage amount.

Medical Miles

Driving to and from medical appointments, the pharmacy, or a hospital qualifies at 20.5 cents per mile for 2026.¹ Enter the total in the Medical and Dental Expenses section of Schedule A. Only the portion of total medical expenses that exceeds 7.5% of your adjusted gross income actually reduces your tax. If your AGI is $60,000, medical expenses including mileage have to top $4,500 before any of it counts.

If you take the standard deduction rather than itemize, entering these miles on Schedule A produces no tax benefit.

Military Moving Mileage: Form 3903

Active-duty military members who move because of a permanent change of station deduct moving mileage at 20.5 cents per mile for 2026. The calculation goes on Form 3903, and the resulting deduction flows to Schedule 1 (Form 1040), Line 14.⁸ Certain members of the intelligence community also qualify for this deduction starting in 2026.¹

This is an above-the-line deduction, so you claim it whether you itemize or take the standard deduction. For everyone else, the moving expense deduction remains suspended under changes originally enacted by the Tax Cuts and Jobs Act of 2017.⁹

W-2 Employees: Usually Nowhere

If you’re a regular W-2 employee, your work mileage generally has no line on your federal return. The suspension of unreimbursed employee expenses that came with the Tax Cuts and Jobs Act was originally set to expire after 2025, but the One Big Beautiful Bill Act, signed into law in July 2025, made that elimination permanent.

A few narrow categories of employees can still enter vehicle expenses on Form 2106: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.¹⁰ If you fit one of those groups, you calculate the deduction on Form 2106 and transfer the result to Schedule 1 (Form 1040).¹¹ Everyone else who drives for an employer has to look to an accountable reimbursement plan rather than the tax return.

What You Need to Back Up the Number You Entered

Whatever line you use, the IRS expects records showing four elements for each deductible trip: the date, the destination, the business purpose, and the mileage. A log kept weekly counts as timely; reconstructing a year of driving from memory at tax time does not.¹² Total miles, business miles, commuting miles, and other personal miles are the specific figures Schedules C, E, and F ask you to report.

Keep your mileage logs and supporting documentation for at least three years after filing the return they relate to.¹³ If you claimed depreciation on the vehicle, hold those records longer, because you’ll need the depreciation history if you sell the vehicle or change methods later.

1
Internal Revenue Service. IRS Sets 2026 Business Standard Mileage Rate at 72.5 Cents Per Mile, Up 2.5 Cents
2
Internal Revenue Service. 2026 Standard Mileage Rates
3
Internal Revenue Service. 2025 Instructions for Schedule C (Form 1040)
4
Internal Revenue Service. 2025 Instructions for Form 4562 – Depreciation and Amortization
5
Internal Revenue Service. 2025 Instructions for Schedule E (Form 1040)
6
Internal Revenue Service. Instructions for Schedule F (Form 1040)
7
Internal Revenue Service. Deducting Charitable Contributions at a Glance
8
Internal Revenue Service. Form 3903, Moving Expenses
9
Internal Revenue Service. Tax Cuts and Jobs Act: A Comparison for Businesses
10
Internal Revenue Service. 2025 Instructions for Form 2106 – Employee Business Expenses
11
Internal Revenue Service. Topic No. 510, Business Use of Car
12
Internal Revenue Service. Publication 463, Travel, Gift, and Car Expenses
13
Internal Revenue Service. Managing Your Tax Records After You Have Filed