What is a split mileage deduction and why does it happen?

The IRS occasionally issues mid-year standard mileage rate adjustments in response to significant fluctuations in fuel and operating costs (such as in 2022). A split mileage deduction requires taxpayers to track miles driven before July 1 (Period 1 / H1) and after July 1 (Period 2 / H2) using separate per-mile rates.

What are the standard mileage rates for tax year 2026?

For January 1–June 30, 2026, business mileage is 72.5 cents per mile and medical or eligible military moving mileage is 20.5 cents. For July 1–December 31, the rates are 76 cents and 23.5 cents respectively. Charitable mileage is 14 cents throughout 2026.

Who can claim standard mileage deductions on their tax return?

Eligibility and reporting depend on the trip purpose. Business, medical, charitable and eligible military moving expenses have different requirements. Most employees cannot deduct unreimbursed business mileage; specific exceptions apply. This calculator estimates eligible mileage expense and does not establish tax eligibility.

What records support a mileage deduction?

Keep adequate records of each eligible trip, including the date, destination or route, purpose and miles driven. A printed calculation summary does not replace a mileage log or supporting records.

IRS 2026 Split Mileage Deduction Calculator

Why Does the IRS Issue Mid-Year Split Mileage Rates?

The IRS publishes standard mileage rates and may change them during the year. Its 2026 rate table separates January–June from July–December. Apply the rate for the date of each eligible trip.

When this split takes effect, taxpayers are legally prohibited from applying the second-half rate to the entire year's driving. Taxpayers must segregate mileage into:

Period 1 (H1: Jan 1 – Jun 30) Subject to the baseline rate effective at the beginning of the tax year.

Period 2 (H2: Jul 1 – Dec 31) Subject to the mid-year elevated or adjusted statutory rate.

2026 IRS Mileage Rates by Category Reference

Category	Period 1 (H1)	Period 2 (H2)	Legal Authority
Business Travel	72.5¢ / mi	76.0¢ / mi	Rev. Proc. Standard
Medical Transport	20.5¢ / mi	23.5¢ / mi	IRC § 213
Military Moving	20.5¢ / mi	23.5¢ / mi	IRC § 217(g)
Charitable Volunteer	14.0¢ / mi	14.0¢ / mi	Statutory (IRC § 170(i))

Keeping Records for Your Mileage Log Under IRC § 274(d)

Keep adequate records of eligible trips. A calculator summary is not a substitute for a mileage log or supporting evidence. Useful records include:

01. TRIP TIMESTAMPS

Precise Calendar Date

Crucial for proving whether miles belong to Period 1 or Period 2 rate tiers.

02. DESTINATION ROUTE

Start & End Locations

Specific addresses or job locations rather than vague city names.

03. BUSINESS PURPOSE

Operational Context

E.g., "Client contract negotiation" or "Materials procurement at supplier".

04. ODOMETER MILES

Verified Distance

Exact starting and ending odometer numbers or verified GPS driving export.

Frequently Asked Questions

Can W-2 employees claim the standard mileage rate?

Most employees cannot deduct unreimbursed business mileage on their federal return. Specific exceptions apply; check IRS Publication 463 for your circumstances. Self-employed business mileage, medical travel and charitable mileage have different tax requirements.

Can I deduct parking and toll fees alongside mileage?

Yes! Even when using the standard IRS per-mile rate, legitimate business parking fees and road tolls are 100% deductible as separate travel expenses on your tax return.