Schedule C
Quick definition
The federal form self-employed workers use to report business income and expenses, including the mileage deduction.
Schedule C is the IRS form titled "Profit or Loss from Business." If you are self-employed, an independent contractor, or run a sole proprietorship, this is where you report your business income and your business expenses. The mileage deduction lives on line 9.
When you file it
Schedule C is filed with your annual federal return (Form 1040). One Schedule C per business. If you have two unrelated businesses, you file two Schedule Cs.
Where mileage shows up
Part II of Schedule C is "Expenses." Line 9, "Car and truck expenses," is where you put your mileage deduction. Part IV asks four vehicle-specific questions: when you placed the vehicle in service, total business miles, total commuting miles, and total other miles. See the full Schedule C walkthrough.
Why it matters
Schedule C income is also subject to self-employment tax on Schedule SE. The mileage deduction reduces both income tax AND self-employment tax, which is why it is more valuable than the same dollar of deduction on a W-2 worker's return (when that was still possible. The W-2 mileage deduction is permanently gone).
Related terms
Schedule SE
The federal form that calculates self-employment tax (Social Security + Medicare) for self-employed workers.
1099-NEC
The form payers issue to report $600+ in nonemployee compensation. If you got one, you are self-employed for IRS purposes.
Self-Employment Tax
The 15.3% tax on net self-employment income that funds Social Security and Medicare.
Standard Mileage Rate
The IRS-published per-mile deduction amount. 72.5 cents per business mile for 2026.
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