The IRS publication as mentioned by @ElizabethD7 is a good starting point.
Session-Based Logging:
- Start of Session: When you leave your home (or personal activity) and turn on your rideshare/delivery app to start accepting requests. Record:
- Date
- Starting Odometer Reading
- Location (e.g., "Starting point for rideshare/delivery in [City/Neighborhood]")
- Purpose ("Available for rideshare/delivery")
- End of Session: When you turn off your app and are no longer available for business, or when you switch to personal driving. Record:
- Ending Odometer Reading
- Location (e.g., "Ending point for rideshare/delivery in [City/Neighborhood]")
- Purpose ("End of rideshare/delivery session")
- Calculate Daily Business Miles: The difference between your start and end odometer readings for that session (minus any clearly personal detours).
- Important Note on Commuting: Miles driven from your home to your first "business stop" (where you start accepting rides/deliveries) and from your last "business drop-off" back to your home are generally considered non-deductible commuting miles. You should ideally subtract these out or only start your "business mileage" when you begin actively seeking or accepting rides/deliveries. Many mileage tracking apps handle this automatically.
@AdamD1 Hope this helps!!
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
