From Rideshare Driver to Robotaxi Fleet: Keeping Records That Carry Over
General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.
The records that matter most later are the ones you keep now: a mileage log with business and total miles, the date each car was placed in service, the method you chose in its first year, and expense receipts (IRS Pub 463, Topic 510). Individuals can't buy or operate a Cybercab as of October 2026.
Where things stand (October 2026): individuals can't buy or operate a Cybercab. Tesla's Cybercab FAQ lists only a form for commercial purchase inquiries, and Cybercab rides run on Tesla's own Robotaxi service in limited areas of Austin, Texas. This article is for people planning ahead.
Many rideshare drivers follow robotaxi news and wonder whether they could one day own cars that work without them. Nobody can plan around a product that isn't for sale to individuals. You can, however, keep records today that any future tax preparer will ask for.
Keep your mileage log complete now
IRS Publication 463 asks for the mileage of each business use, total miles for the year, dates, destinations and business purpose. For rideshare that includes miles with a passenger, driving to pickups, and time logged in between rides. Platform summaries may not cover every business mile, so keep your own log.
Record when each car was placed in service
Depreciation starts when a car is placed in service for business (IRS Pub 946). Write down that date for each car, along with its cost and the odometer reading on that day. These details follow the car through its whole recovery period.
Know which method you chose, and why it sticks
IRS Topic 510 says that to use the standard mileage rate for a car you own, you must choose it in the first year the car is used for business. If you claim MACRS, Section 179 or the special depreciation allowance, the standard rate is off the table for that car. Operating five or more cars at the same time also rules it out. Keep a note of the method used for each car each year.
For reference, the 2026 business standard mileage 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), per the IRS standard mileage rates page. Rules for using it are in Pub 463.
Track business-use percentage every year
Business-use percentage, business miles divided by total miles, drives actual-expense deductions and listed-property depreciation (Pub 946). If it drops to 50% or less on a car where you took Section 179 or bonus depreciation, recapture can apply.
Keep expense records alongside the log
- Insurance, repairs, tires, registration and charging receipts.
- Platform statements of gross fares and fees.
- Loan or lease documents for each car.
Questions for a tax preparer
- Which method should I document for each car this year?
- What records will you want if I add more cars or change how they're used?
- How do placed-in-service dates and business-use percentage affect a future sale?
For the cars you drive for work today, 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). See how the log is built or see plans.
Frequently asked questions
Can a rideshare driver buy a Cybercab today?
Not as of October 2026. Tesla lists only a commercial purchase inquiry form, and Cybercab rides run on Tesla's own service in limited areas of Austin (Tesla Cybercab FAQ).
Is the platform's mileage summary enough?
It may not cover every business mile. The IRS asks for your own records of business miles, total miles, dates, places and purpose (Pub 463).
Why does the first-year method matter?
For a car you own, the standard mileage rate must be chosen in the first year of business use (IRS Topic 510).
What is a placed-in-service date?
The date the car is ready and available for business use. Depreciation starts then (IRS Pub 946).
This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.
CyberDeduct is an independent product of LIKE LLC and is not affiliated with or endorsed by Tesla, Inc. Tesla is a trademark of Tesla, Inc.