Deadhead Miles
Quick definition
Business miles driven without a paying customer or revenue at the destination. Still deductible.
Deadhead miles are business miles where no money was earned at the destination. Driving back from a drop-off, repositioning to a busier zone, returning to a job site to grab parts. They are still deductible because the drive served a business purpose.
Where the term comes from
Trucking. A truck driving an empty trailer is a "deadhead" trip. The term transferred to ride-hailing, delivery, and trades to describe any business drive that does not directly produce revenue at the endpoint.
Why gig drivers miss them
Platform tax summaries (Uber, DoorDash, Lyft) only count miles when a passenger or order is in the vehicle. The IRS lets you deduct period 1 (waiting for a request), period 2 (en route to pickup), and period 3 (on-trip). For most full-time rideshare drivers, the platform summary undercounts deductible miles by 30 to 50 percent.
Auto-tracking captures them
Auto-detection apps record every drive, including the deadhead miles, by default. Manual logs almost always miss them because nothing pings your attention to log a drive that did not have a customer attached. See the full deadhead guide.
Related terms
Business Purpose
The IRS-required reason for a drive. Without a business purpose, the mile is personal.
Contemporaneous Log
A mileage log created at or near the time of the trip. What the IRS expects to see in an audit.
Mileage Reimbursement
Payment from an employer to a worker for using their personal vehicle for work.
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