2026 IRS split-year mileage rates

1099 Mileage Deduction Calculator

Enter your business miles for each half of 2026. The calculator automatically applies 72.5¢ per mile through June 30 and 76¢ per mile from July 1.

Calculate my mileage deduction Free · no sign-up · 2026 rates

Related 1099 tax tools

START HERE

Enter business miles only

Commuting miles are generally personal, not business mileage.

1
YOUR MILES

2026 business driving

Estimate the tax effect tooOptional — add income and state after calculating mileageOptional +
✓ No signup✓ Split-year 2026 rateMethodology

Scope: standard mileage method for self-employed/business driving. The standard mileage rate generally replaces actual vehicle operating costs such as gas, insurance, repairs and depreciation. Eligibility restrictions and recordkeeping rules apply. This is planning software, not tax or accounting advice.

STEP 2 · RESULT

Your mileage deduction

The deduction first. Tax impact is optional.

ESTIMATED 2026 MILEAGE DEDUCTION$0

Enter business miles to calculate.

Jan–Jun mileage deduction$072.5¢ per business mile
Jul–Dec mileage deduction$076¢ per business mile
Total business miles0Both 2026 periods
Business parking + tolls$0Added separately
Do not double count. If you use the standard mileage method, do not also add gas, repairs, insurance, depreciation or lease costs for the same vehicle/year as separate vehicle deductions. Business parking and tolls are treated separately here.

Why are there two 2026 business mileage rates?

The IRS originally set the 2026 business rate at 72.5 cents per mile. It later revised the rate to 76 cents per mile for deductible business transportation expenses paid or incurred on or after July 1, 2026. That is why this calculator asks for mileage in two periods.

IRS standard mileage rates →

What miles should I enter?

Enter miles driven for qualifying business use. Regular travel between your home and your main or regular place of work is generally commuting and personal. Keep records that support the business purpose, date and mileage.

IRS Topic 510: Business use of car →

Standard mileage vs actual expenses

The standard mileage method and actual vehicle expense method are different ways to calculate a car deduction. Eligibility restrictions apply, and some choices in the first year of business use can affect later years. This calculator models only the standard mileage method.