FIELD NOTEBusinessFIELD NOTE · July 13, 2026
The 2026 mileage rate changed midyear: keep a two-rate log
Preserve trip dates because qualifying business miles use 72.5¢ from January through June and 76¢ beginning July 1, 2026.
What to do this week
- 1
Record every trip date, destination, purpose, and business miles.
- 2
Separate January–June miles from July–December miles.
- 3
Keep parking, toll, and vehicle-support records with the log.
How to use this field note
Use the checklist to organize records and identify the question that needs attention. Confirm deadlines and federal requirements against the linked official source. State, local, entity-specific, and fact-specific rules may differ.
Educational informationThis ProTax resource helps you prepare and communicate. It is not a tax calculation, eligibility decision, legal opinion, or promise of a filing result.