Missouri Mileage and Vehicle Tax Records (2026): Federal AGI, TNC Licensing and the HB 2069 Autonomous Vehicle Bill

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

Missouri starts from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over. The 2025 instructions describe a depreciation adjustment only for certain assets bought between July 1, 2002 and June 30, 2003. Rideshare companies need a Department of Revenue license, and a 2026 autonomous-vehicle bill stalled in the Senate.

Missouri's return follows federal AGI closely for vehicle costs, so the federal log does most of the work. This guide covers what the Missouri Department of Revenue, the Revised Statutes of Missouri (RSMo) and the House bill pages say as of October 16, 2026.

The federal baseline every Missouri 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 Missouri treats vehicle deductions

The 2025 MO-1040 instructions start the return with federal adjusted gross income on line 1, so a Schedule C vehicle deduction is already reflected. If you itemized on your federal return, the instructions say you may want to itemize on Missouri's return too, using Form MO-A. The 2025 instructions don't list a separate Missouri deduction for unreimbursed employee business expenses.

Depreciation

The only depreciation adjustment in the 2025 instructions is narrow. If you bought an asset between July 1, 2002 and June 30, 2003 and elected the 30 percent federal bonus depreciation, you may be able to subtract part of a prior Missouri addition (Form MO-A, line 14, under RSMo 143.121). The instructions don't describe a Missouri add-back for current bonus depreciation or Section 179. A car placed in service in 2026 generally uses federal depreciation, but confirm with your preparer. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Missouri

Missouri's TNC law is RSMo 387.400 through 387.440. The Department of Revenue's TNC page says that, beginning August 28, 2017, a TNC must get a business license from the Motor Vehicle Bureau before operating in Missouri. It defines a TNC as a licensed entity that uses a digital network to connect riders to drivers. Download your ride receipts and annual summaries, and keep your own mileage log, since app data may not include miles driven between rides. See which rideshare miles count.

Robotaxis and autonomous vehicles in Missouri

HB 2069 (2026), summarized as establishing provisions relating to autonomous vehicles, passed the House 96 to 48 on March 12, 2026. The House's bill actions page shows a Senate committee hearing on April 8 and a "do pass" vote on April 20, 2026, with no later action listed as of October 16, 2026. It isn't law. For fleet records, see robotaxi fleet tax basics.

What to keep in your Missouri 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.
If you itemize: keep the federal Schedule A and Form MO-A together.
For rideshare: download receipts and annual summaries before you change apps or close an account.

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 Missouri 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 Missouri use my federal mileage deduction?

Generally yes for the self-employed. The MO-1040 starts from federal adjusted gross income, which already includes Schedule C vehicle expenses.

Does Missouri add back bonus depreciation?

The 2025 instructions only describe an adjustment for assets bought July 1, 2002 to June 30, 2003 (Form MO-A, line 14). Confirm current rules with your preparer.

Who licenses rideshare companies in Missouri?

The Department of Revenue's Motor Vehicle Bureau, under RSMo 387.400 to 387.440, since August 28, 2017.

Did Missouri legalize robotaxis in 2026?

No. HB 2069 passed the House on March 12, 2026, but the last listed action is a Senate committee vote on April 20, 2026.

Do I need a separate Missouri mileage log?

No. Missouri uses the federal figures, so the same log supports both returns.

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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