How to log rideshare miles: one row per shift is enough. Write the date, the odometer when you leave and when you get back, the area you drove and the purpose ("Uber: rides and waiting for requests"). Publication 463 lets you record an uninterrupted stretch of business use as a single entry. Keep the app's tax summary and trip history as backup.
Example rideshare shift log
| Date | Platform | Area / purpose | Odometer out | Odometer in | Shift miles | App online miles |
|---|---|---|---|---|---|---|
| 07/17/2026 | Uber | Rides and waiting for requests, downtown and airport | 61,204 | 61,331 | 127 | 118 |
| 07/18/2026 | Lyft | Rides and waiting for requests, east side | 61,331 | 61,402 | 71 | 64 |
| 07/19/2026 | Uber | Airport runs, repositioning between rides | 61,450 | 61,598 | 148 | 139 |
| Total | 346 | 321 |
Rideshare mileage log template
One row per shift: date, platform, odometer out and in, total shift miles, the app's online miles and notes. Works for Uber, Lyft and delivery apps.
What the online miles in your Uber tax summary include
- Miles while waiting for your next ride or delivery
- Miles driven to the pickup address
- Miles on the trip itself
- Not included: miles with the app off, such as driving to the area where you go online or home after your last trip
Which rideshare miles can you deduct?
Online miles (waiting, driving to pickups and on-trip) are business miles for a rideshare driver, and they are the bulk of most drivers' deduction. Trips for the business with the app off also count: driving to a car wash or oil change for the car you drive for Uber, or to a required vehicle inspection.
The drive from home to the place you start accepting rides, and home again at the end, is the gray area. The IRS commuting rules depend on whether you have a regular place of business; if you do not, Publication 463 says you can generally only deduct trips to a temporary work location outside your metropolitan area. If your home office is your principal place of business for the rideshare work, trips from home are business. Log these miles separately so you or your preparer can decide, rather than mixing them into online miles.
Uber mileage log for taxes: turning the log into a deduction
Add up business miles for the year, split at July 1 for 2026, and multiply by the IRS rate: miles before July 1 x $0.725, miles from July 1 x $0.76. For example, 9,000 miles in each half of 2026 is $6,525 + $6,840 = $13,365. Business parking and tolls you paid yourself are deductible on top. Report it on Schedule C line 9.
The standard rate already covers gas, maintenance, insurance and depreciation, so you cannot also deduct those. Phone costs, the business share of your data plan and supplies for riders are separate deductions.
Because the deduction lowers self-employment tax (15.3% on 92.35% of net earnings) as well as income tax, each mile you fail to log costs more than your income tax bracket suggests.
Sources
- IRS Publication 463, chapter 5: Recordkeeping
- Uber: Tax information for drivers (online miles)
- IRS: Standard mileage rates (all years)
- IRS Announcement 2026-11, Internal Revenue Bulletin 2026-29 (rates from July 1, 2026)
- IRS: Self-employment tax
Rates and rules on this page last checked against these sources on October 7, 2026.