Mileage Records That Hold Up
The mileage deduction is usually the largest piece of a reservist's travel deduction, and it is the piece most dependent on records you have to create yourself. Nobody sends you a mileage statement in January.
Current standard mileage rates
| Period | Business standard mileage rate |
|---|---|
| 2026, from July 1 onward | 76.0 cents per mile |
| 2026, January 1 – June 30 | 72.5 cents per mile |
| 2025 | 70.0 cents per mile |
| 2024 | 67.0 cents per mile |
What the rate already includes
The standard mileage rate is meant to cover the full cost of operating your vehicle: fuel, oil, maintenance, repairs, tires, insurance, registration, and depreciation. You do not deduct any of those separately, and you do not deduct fuel receipts on top of mileage. Doing both is double-dipping.
Parking fees, tolls, and ferry fees are the exception. They are not part of vehicle operating cost, so you may deduct them in addition to mileage.
What a usable log contains
For each qualifying trip, record the date, your starting point, your destination, the business purpose, and the miles driven. For reserve duty, the purpose is simply your drill or duty — but write it down.
| Date | From | To | Purpose | Round-trip miles |
|---|---|---|---|---|
| 2026-01-10 | Leesburg, GA | Fort Gordon, GA | Battle assembly | 284 |
| 2026-02-14 | Leesburg, GA | Fort Gordon, GA | Battle assembly | 284 |
Keep your orders
Your drill schedule, orders, or duty confirmation are the strongest corroboration you have. They independently establish that you were required at a specific place on a specific date, which is exactly what a mileage log asserts. A log supported by orders is far more persuasive than a log alone.
Contemporaneous beats reconstructed
Records made at or near the time of travel carry more weight than a log assembled in April from memory. A note in your phone after each drive is enough. If you are reconstructing a past year, use your orders and a mapping service to document the mileage, and be honest that it is a reconstruction.
How long to keep records
Keep supporting records for at least three years from the date you file, which covers the normal assessment period. Some situations extend that window, so many people keep tax records longer. Digital copies are fine.