Delaware Mileage and Vehicle Tax Records (2026): Federal AGI, Bonus Depreciation From 2026, TNC Permits and Records

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

Delaware starts Form PIT-RES from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over. Under HB 255, Delaware decoupled from 100% bonus depreciation for individuals' property placed in service after December 31, 2025, so 2026 vehicles may need a state adjustment. Rideshare companies need a DelDOT permit and keep trip records one year.

Delaware generally conforms to federal tax law, but a late-2025 law changes bonus depreciation for vehicles placed in service in 2026. This guide covers what the Delaware Division of Revenue and the Delaware Code say as of October 16, 2026.

The federal baseline every Delaware driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

How Delaware treats vehicle deductions

The 2025 Form PIT-RES instructions start with federal adjusted gross income on line 1, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. If you itemize, the instructions say all federal limitations apply to the Delaware itemized deduction calculation.

Depreciation: the HB 255 change for 2026

The Division of Revenue's Technical Information Memorandum 2025-2 (December 23, 2025) explains HB 255. Generally, absent legislative action, Delaware conforms with federal tax law, but HB 255 decoupled from the 2025 federal law's 100% bonus depreciation. For individuals, the change applies to property placed in service after December 31, 2025. Bonus depreciation continues under the earlier phase-down: 20% for tax year 2026 and 0% for 2027 and later. The decoupling sunsets for property placed in service after December 31, 2030. If you put a vehicle in service in 2026 and take 100% bonus federally, expect a Delaware difference, and ask your preparer how to report it. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Delaware

Delaware's TNC law is 2 Del. C. chapter 19. Under § 1903, a TNC needs a permit from the Delaware Department of Transportation, Delaware Transit Corporation. Section 1902 says a TNC driver doesn't need a Delaware business license. Section 1907 requires an electronic receipt after each trip, § 1916 bars cash trips, and § 1918 requires the TNC to keep individual trip records for at least one year. Under § 1922, local governments may not tax or license TNC services. One year is shorter than the IRS period, so download your own receipts and annual summaries. See which rideshare miles count. If you also drive in a neighboring state, see the Pennsylvania, New Jersey and Maryland guides.

Robotaxis and autonomous vehicles in Delaware

DelDOT's connected and autonomous vehicles page describes Executive Order 14, which set up an Advisory Council on Connected and Autonomous Vehicles to recommend how to prepare the state's transportation network. For current rules on testing or deploying driverless vehicles, check with DelDOT or an attorney. For fleet records, see robotaxi fleet tax basics.

What to keep in your Delaware records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
For a vehicle placed in service in 2026 or later: keep the federal and Delaware depreciation figures side by side.
For rideshare: download trip receipts and annual summaries; Delaware TNCs only have to keep trip records one year.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for both returns

A Delaware return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does Delaware use my federal mileage deduction?

Generally yes for the self-employed. Form PIT-RES starts from federal adjusted gross income on line 1, which already reflects Schedule C vehicle expenses.

Does Delaware follow 100% bonus depreciation?

Not for individuals' property placed in service after December 31, 2025. Under HB 255, bonus continues at 20% for 2026 and 0% for 2027 and later, per Technical Information Memorandum 2025-2.

Do Delaware rideshare drivers need a business license?

No. 2 Del. C. § 1902 says a TNC driver doesn't need a Delaware business license.

How long do Delaware TNCs keep trip records?

At least one year from each trip, under 2 Del. C. § 1918.

Are driverless cars allowed in Delaware?

DelDOT's page describes an advisory council under Executive Order 14. Check with DelDOT or an attorney for current rules.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

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