By profession
Mileage tracking, your job.
What counts as a deductible mile depends a lot on what you do for work and how you are paid. Pick your role for the rules that actually apply to you, including whether the federal deduction is even open to you in 2026.
The honest framing up front
Self-employed and 1099 workers deduct business miles on Schedule C at the 2026 IRS rate of 72.5 cents per mile. W-2 employees cannot deduct mileage on their federal return. The TCJA suspended that deduction in 2018; the One Big Beautiful Bill made the suspension permanent. W-2 workers in California, Illinois, Massachusetts, and New York have a state-mandated employer-reimbursement path instead. Every page below leads with which category you fall into.
Gig drivers
Rideshare, delivery, and on-demand platforms. All 1099, all federally deductible.
Uber Drivers
1099Typical: 15,000–40,000 mi/yr
DoorDash Dashers
1099Typical: 12,000–30,000 mi/yr
Lyft Drivers
1099Typical: 15,000–38,000 mi/yr
Instacart Shoppers
1099Typical: 8,000–22,000 mi/yr
Amazon Flex Drivers
1099Typical: 12,000–30,000 mi/yr
Grubhub Drivers
1099Typical: 10,000–25,000 mi/yr
Pizza Delivery Drivers
MixedTypical: 8,000–20,000 mi/yr
Walmart Spark Drivers
1099Typical: 10,000–28,000 mi/yr
Uber Eats Drivers
1099Typical: 10,000–28,000 mi/yr
Shipt Shoppers
1099Typical: 8,000–22,000 mi/yr
GoPuff Drivers
1099Typical: 8,000–20,000 mi/yr
Roadie Drivers
1099Typical: 6,000–30,000 mi/yr
HopSkipDrive Drivers
1099Typical: 6,000–18,000 mi/yr
Veho Drivers
1099Typical: 8,000–22,000 mi/yr
Sales and services
Real estate, insurance, outside sales. Employment type varies; deductibility depends on it.
Healthcare
Nurses, aides, social workers. Mostly W-2 with 1099 segments. Watch the federal vs state distinction.
Trades
Construction, electricians, plumbers, HVAC. Self-employed = federal deduction; W-2 = state reimbursement only.
Services
Cleaning, lawn care, owner-operators. Self-employed Schedule C, fully deductible.
Professional services
Photographers, notaries, appraisers, inspectors, teachers. Mostly self-employed with notable W-2 cases (teachers).
Photographers
1099Typical: 4,000–14,000 mi/yr
Mobile Notaries
1099Typical: 8,000–22,000 mi/yr
Appraisers
1099Typical: 10,000–22,000 mi/yr
Home Inspectors
MixedTypical: 8,000–18,000 mi/yr
Teachers
W-2Typical: 0–6,000 mi/yr
Massage Therapists
MixedTypical: 3,000–12,000 mi/yr
Property Managers
MixedTypical: 6,000–18,000 mi/yr