Idaho Mileage and Vehicle Tax Records (2026): Federal AGI, the 5.3% Rate, No Bonus Depreciation and TNC Trip Records

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

Idaho starts Form 40 from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and the 2025 rate is a flat 5.3%. Idaho conforms to the Internal Revenue Code with some exceptions, including bonus depreciation, so a vehicle with federal bonus needs a separate Idaho depreciation schedule. Rideshare companies keep trip records two years.

Idaho follows your federal adjusted gross income with one big exception for vehicle owners: bonus depreciation. This guide covers what the Idaho State Tax Commission and Idaho Code say as of October 16, 2026.

The federal baseline every Idaho 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 Idaho treats vehicle deductions

The 2025 Form 40 instructions have you enter federal adjusted gross income on line 7, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. Effective January 1, 2025, the individual income tax rate is 5.3%. The instructions say Idaho conforms to the Internal Revenue Code as of January 1, 2026, with notable exceptions including bonus depreciation.

Depreciation: the bonus exception

The Tax Commission's bonus depreciation page explains that for property acquired before 2008 or after 2009, you complete a separate federal Form 4562 (or a detailed computation) for Idaho as if you hadn't claimed the special depreciation allowance. You then use the Idaho amounts for basis and gains, and enter the differences on the bonus depreciation line of Form 39R (or 39NR). For property acquired in 2008 and 2009, Idaho conformed. If you took bonus depreciation on a vehicle, keep both schedules. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Idaho

Idaho's TNC law is Idaho Code Title 49, Chapter 37, added in 2015. Section 49-3712 requires a policy against cash payments. Section 49-3714 requires the TNC to keep individual trip records for at least two years from the date of each trip. Under section 49-3715, TNCs and drivers are governed exclusively by the chapter, and cities and other local entities may not impose a tax on, or require a license for, TNC services. Save your own receipts and annual summaries too. See which rideshare miles count. If you also drive in a neighboring state, see the Washington and Nevada guides.

Robotaxis and autonomous vehicles in Idaho

For current rules on testing or deploying driverless vehicles in Idaho, check with the Idaho Transportation Department or an attorney. If you run a fleet, the federal rules for depreciation and vehicle records still apply, along with Idaho's bonus depreciation exception. See robotaxi fleet tax basics.

What to keep in your Idaho 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.
Keep a separate Idaho Form 4562 (or computation) for any vehicle you took federal bonus depreciation on.
For rideshare: download trip receipts and annual summaries; Idaho TNCs keep trip records two years.

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

An Idaho 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 Idaho use my federal mileage deduction?

Generally yes for the self-employed. Form 40 starts from federal adjusted gross income on line 7, which already reflects Schedule C vehicle expenses.

Does Idaho allow bonus depreciation?

No, for property acquired before 2008 or after 2009. You figure Idaho depreciation as if you hadn't claimed the special allowance and report the difference on Form 39R or 39NR.

What is Idaho's income tax rate?

A flat 5.3%, effective January 1, 2025.

How long do Idaho TNCs keep trip records?

At least two years from the date of each trip, under Idaho Code § 49-3714.

Can Idaho cities license rideshare drivers?

No. Idaho Code § 49-3715 bars local taxes or licenses related to providing TNC services.

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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