Who Qualifies for the Delivery Driver Mileage Deduction
Most app-based drivers are independent contractors, meaning you work for yourself instead of as the company’s employee. Self-employed workers can deduct the business use of a car, while most employees can’t deduct unreimbursed car expenses.
Most Uber Eats drivers and similar couriers are contractors, and apps often report their pay on a 1099-NEC.
Which Delivery Miles Count
Only miles you drive for your delivery business count.
Business Miles You Can Deduct
Driving to a restaurant or store for a pickup and then to the customer counts as business driving. A simple habit is to start tracking when you go online in the app and stop when you go offline. If you use one car for work and personal trips, you deduct only the business portion.
Commuting and Personal Miles You Can’t Deduct
Driving between your home and a regular workplace is commuting, which Publication 463 treats as personal. Personal errands stay personal, even when the app is on.
2026 Standard Mileage Rates for Delivery Drivers
Your rate depends on the date you drove each mile, since 2026 has two standard mileage rates.
| Dates driven in 2026 | Business rate (cents per mile) |
|---|---|
| Jan. 1–June 30 | $0.725 |
| July 1–Dec. 31 | $0.76 |
The 2026 business rate applies to electric, hybrid, gas and diesel vehicles.
Example Split Across 2026
Say you drive 4,000 business miles in the first half of 2026 and 5,000 in the second.
- 4,000 miles × $0.725 = $2,900
- 5,000 miles × $0.76 = $3,800
Your total 2026 mileage deduction is $6,700.
Standard Mileage Rate vs. Actual Expenses
Figure both methods and use the one that gives you the larger deduction.
| Standard mileage rate | Actual expenses | |
|---|---|---|
| What you deduct | Business miles × the IRS rate | Gas, oil, repairs, tires, insurance, registration, licenses and depreciation or lease payments, times your business-use percentage |
| Owned car | Must choose this method in the first year you use the car for business; you can switch later | If you use this in the car’s first business year, you can’t switch to the standard rate later |
| Leased car | Must use it for the entire lease | Allowed only if you skip the standard rate for the whole lease |
You also can’t use the standard rate if you run five or more cars at once or already claimed MACRS, Section 179 or bonus depreciation on the car.
Parking Fees and Tolls
Business parking fees and tolls are deductible on top of either method.
How to Keep a Mileage Log
You need adequate records to back up your deduction. For each business trip, log:
- The date of the trip
- Where you drove
- The business purpose
- The miles driven
At year end, also record your total miles for the year, both business and personal.
Where to Report Mileage on Schedule C
You report your mileage deduction on Schedule C (Form 1040), the form self-employed people use to report business income and expenses. If your net self-employment earnings are $400 or more, you also owe self-employment tax, the same rule that applies when you file with cash income.
Self-employment tax is the 15.3% tax you pay on that profit. Since mileage lowers your profit, it can lower that bill too.
