Do I Need Odometer Readings in My Mileage Log?
General information, not tax or legal advice. Talk to your tax preparer about your situation.
Pub 463 asks for the mileage of each business use and the total miles for the year. It doesn't say every trip needs odometer readings, but its sample log has start and stop odometer columns. At minimum, record the odometer at the start and end of the year: total miles set the business-use percentage.
Odometer readings are one of the most common questions about mileage logs. Some people write two readings for every trip; others never look at the dashboard. Here's what the IRS publications say, what they leave open, and a routine that covers the basics without slowing you down.
What the IRS asks for
IRS Publication 463 says that for car expenses you need records of the mileage for each business use and the total miles for the year, along with the date and business purpose of each use. It asks for the miles; it doesn't spell out one method for measuring them.
The sample log has odometer columns
Pub 463, Table 5-2, a sample Daily Business Mileage and Expense Log, has "Odometer readings: Start" and "Stop" columns next to "Miles this trip". The table is marked as not an official IRS form, but it shows how the IRS pictures a trip-by-trip log. Trip readings also give each row its own check. See what the IRS requires in a mileage log.
Why total miles matter most
The business-use percentage is business miles divided by total miles. Under actual expenses, Topic 510 says costs are split by the share of total miles that are business miles. Depreciation on listed property also depends on business use (Pub 463). The Instructions for Form 4562 explain that Part V asks for total miles, business miles and commuting miles for each vehicle. See Form 4562 Part V vehicle records.
The easiest way to support total miles is two readings: one on January 1, or the day you start using the car for business, and one on December 31. The difference is the year's total.
A simple routine
- Year start: write down the odometer reading or take a dated photo of it on January 1.
- Each business trip: record date, destination, purpose and miles. Start and stop readings are the clearest way to get the miles; a trip computer or the car's trip data also works if it records distance.
- When things change: note a reading when you start or stop using the car for business, or when you buy, sell or trade it in.
- Year end: write down or photograph the reading on December 31.
- Check: business miles plus personal and commuting miles should equal the odometer change.
Example: a hypothetical odometer reads 18,250 on January 1, 2026 and 31,050 on December 31, for 12,800 total miles. The log shows 4,500 business miles from January to June and 5,100 from July to December. That's 9,600 business miles, or 75%. At the standard rate, 4,500 × 72.5¢ = $3,262.50 plus 5,100 × 76¢ = $3,876, for $7,138.50. Estimates, not tax advice.
If you don't have readings
If you missed the January 1 reading, look for other records that show the odometer: a service invoice, an inspection report, a lease-start document or a dealer's paperwork. If the trip log is incomplete, see how to rebuild a missing mileage log. Pub 463 says you can't deduct amounts you approximate or estimate, so the stronger the records, the better.
EVs and odometer data
Many EVs record odometer values with each drive, and some apps and services read them through the carmaker's account. That can give you start and stop readings for every trip without writing anything down. For ways to capture trips from the car, see tracking business miles in a Tesla.
For 2026, the business rate is 72.5¢ per mile for January 1 to June 30, 2026 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31, 2026 (IR-2026-29 / Announcement 2026-11), per the IRS standard mileage rates page.
Readings without the dashboard photos
A Tesla reports its odometer with its trip data, which gives each trip and each year a starting and ending reading.
CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data. You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. You confirm each trip's purpose and export a PDF or CSV log plus a Form 4562 Part V worksheet for your tax preparer. See how the log is built or see plans.
Frequently asked questions
Does the IRS require start and stop odometer readings for every trip?
Pub 463 asks for the mileage of each business use and total miles for the year. Its sample log has start and stop odometer columns, but it doesn't say per-trip readings are the only acceptable method.
Why do I need the odometer reading at the start and end of the year?
The difference is total miles, which sets your business-use percentage and which Form 4562 Part V asks for.
Can I use my car's trip computer instead of odometer readings?
A trip computer or the car's trip data can provide the miles for each trip. Keep year-start and year-end readings as the cross-check.
What if I forgot the January 1 reading?
Look for a dated record that shows the odometer, such as a service invoice or inspection report, and note how you got the figure.
Does Form 4562 ask for odometer readings?
It asks for total, business and commuting miles for each vehicle (Instructions for Form 4562). Odometer readings are the simplest way to support total miles.
This article is general information, not tax or legal advice. Talk to your tax preparer about your situation.
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