#rideshare

Tesla Rideshare Mileage Log: What Drivers and Small Fleets Need to Record (2026)

If you drive a Model 3 or Model Y for Uber or Lyft, or run a few Teslas as rideshare cars, the miles still need records. What IRS Topic 510, Pub 463 and Pub 946 say about logs, the five-car rule, the standard mileage rate and depreciation.

From Rideshare Driver to Robotaxi Fleet: Keeping Records That Carry Over

Rideshare drivers curious about robotaxis: which records from today's driving (mileage log, business-use percentage, placed-in-service dates, method choice) matter later. Individuals can't buy or operate a Cybercab as of October 2026.

Robotaxi Insurance and Business-Use Records: What Texas Rules Say (October 2026)

Texas requires a TxDMV authorization for commercial automated vehicles from May 28, 2026, and treats them like rideshare drivers for insurance minimums. What that means for records. Individuals can't buy or operate a Cybercab as of October 2026.

Rideshare in an EV: Which Miles Count, and Why the Platform's Tax Summary Isn't Your Log

Rideshare and delivery drivers in an EV: which miles tax guides treat as business miles (passenger trips, pickups, time online), why platform summaries can differ from your own log, and what to record.

Driving for Two Platforms at Once: How to Avoid Double-Counting Miles

Rideshare and delivery drivers who run two apps at the same time often see each app report its own miles. Why adding the summaries can count the same mile twice, what IRS Pub 463 asks for, and how to keep one log for the car.

California Mileage and Vehicle Tax Records (2026): FTB Rules, Rideshare and Robotaxi Permits

How California treats business mileage and vehicle deductions in 2026: the $25,000 Section 179 cap, no federal bonus depreciation, unreimbursed employee expenses on Schedule CA (540), CPUC rideshare rules, DMV and CPUC driverless permits, and the records to keep.

Texas Mileage and Vehicle Tax Records (2026): No Income Tax, Rideshare Law and Robotaxi Authorization

Texas has no personal income tax, so mileage deductions live on your federal return. What Texas law says about rideshare companies (Occupations Code ch. 2402), TxDMV authorization for commercial automated vehicles, franchise tax for entities, and the records to keep.

Florida Mileage and Vehicle Tax Records (2026): No Income Tax, TNC Law and Driverless Cars

Florida has no personal income tax, so your mileage deduction is federal. What Florida Statutes s. 627.748 says about rideshare insurance, receipts, records and contractor status, what s. 316.85 allows for fully autonomous vehicles, and the records to keep.

New York Mileage and Vehicle Tax Records (2026): IT-196, Bonus Depreciation, TNC Law and AV Rules

How New York treats business mileage and vehicle deductions in 2026: unreimbursed employee expenses on Form IT-196, no federal bonus depreciation (IT-398), VTL Article 44-B rideshare rules outside NYC, the DMV autonomous vehicle testing program, and pending NYC and state robotaxi bills.

Arizona Mileage and Vehicle Tax Records (2026): Form 140 Depreciation, TNC Permits and Driverless Cars

How Arizona treats business mileage and vehicle deductions in 2026: federal AGI and Schedule A as the starting point, the Form 140 depreciation add-back and subtraction, A.R.S. 28-9551 rideshare rules and records, the A.R.S. 28-9702 driverless rules, and the records to keep.

Nevada Mileage and Vehicle Tax Records (2026): No Income Tax, TNC Excise Tax and Autonomous Vehicles

Nevada has no individual income tax, so your mileage deduction is federal. What Nevada law says about the Commerce Tax for Schedule C filers, NRS 706A rideshare rules and three-year trip records, the 3% excise tax on TNC and autonomous network fares, and NRS 482A autonomous vehicles.

Georgia Mileage and Vehicle Tax Records (2026): Bonus Depreciation, Rideshare Trip Tax and AV Law

How Georgia treats business mileage and vehicle deductions in 2026: federal AGI and Schedule A as the starting point, no 168(k) bonus depreciation, Georgia's Section 179 limits, DPS registration and the per-trip transportation services tax for rideshare, SB 219 on automated driving systems, and the records to keep.

Illinois Mileage and Vehicle Tax Records (2026): IL-4562, Rideshare Act and Autonomous Vehicle Bills

How Illinois treats business mileage and vehicle deductions in 2026: federal AGI as the starting point at a flat 4.95%, the IL-4562 bonus depreciation reversal, the Transportation Network Providers Act, the Autonomous Illinois testing program and the pending AV pilot bill, and the records to keep.

Washington Mileage and Vehicle Tax Records (2026): No Wage Income Tax, B&O and Rideshare Rules

Washington has no individual income tax today, so your mileage deduction is federal. How the B&O tax and public utility tax work for drivers, RCW 46.72B rideshare rules and records, driver receipts under RCW 49.46.300, the autonomous vehicle testing law, and what to keep.

Colorado Mileage and Vehicle Tax Records (2026): Federal Taxable Income, PUC Rideshare Rules and AV Law

How Colorado treats business mileage and vehicle deductions in 2026: a return that starts from federal taxable income, the 2025 additions that can affect drivers, PUC rideshare rules including hours-of-service limits, SB 24-075 pay disclosures, the SB 17-213 automated driving law, and what to keep.

Pennsylvania Mileage and Vehicle Tax Records (2026): Schedule UE, No Bonus Depreciation, TNC and HAV Law

How Pennsylvania treats business mileage and vehicle deductions in 2026: the Schedule UE deduction for unreimbursed employee mileage, the mid-year rate rule, no bonus depreciation, 66 Pa.C.S. Chapter 26 rideshare rules, Act 130 highly automated vehicles, and the records to keep.

Massachusetts Mileage and Vehicle Tax Records (2026): Bonus Depreciation, Employee Expenses, TNC and AV Testing

How Massachusetts treats business mileage and vehicle deductions in 2026: employee business expense rules, no bonus depreciation, Section 179 without the 2025 federal increases, no car loan interest deduction, chapter 159A½ rideshare rules, MassDOT autonomous vehicle testing, and what to keep.

New Jersey Mileage and Vehicle Tax Records (2026): GIT-DEP, Rideshare Surcharge and Pending AV Bills

How New Jersey treats business mileage and vehicle deductions in 2026: no employee business expense deduction, the GIT-DEP depreciation adjustment and $25,000 Section 179 cap, MVC rideshare permits, the prearranged ride surcharge and receipts, and the pending autonomous vehicle pilot bills.

North Carolina Mileage and Vehicle Tax Records (2026): 85% Depreciation Add-Back, TNC Permits and Driverless Cars

How North Carolina treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 85% add-back for bonus depreciation and Section 179 with 20% deductions later, G.S. 20-280 rideshare rules, G.S. 20-401 fully autonomous vehicles, and what to keep.

Ohio Mileage and Vehicle Tax Records (2026): 5/6 Depreciation Add-Back, Business Income Deduction and TNC Rules

How Ohio treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the business income deduction, the 5/6 add-back for bonus depreciation and Section 179, Ohio Revised Code chapter 4925 rideshare permits, receipts, cash rides and two-year records, and what to keep.

Michigan Mileage and Vehicle Tax Records (2026): IRC Decoupling, TNC Records and Automated Vehicle Law

How Michigan treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 2025 decoupling that recalculates bonus depreciation and Section 179, LARA rideshare registration and one-year trip records, the MCL 257.665 automated vehicle law and SAVE projects, and what to keep.

Virginia Mileage and Vehicle Tax Records (2026): Bonus Depreciation Add-Back, DMV TNC Rules and the AV Work Group

How Virginia treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the December 31, 2025 conformity date, the bonus depreciation and Section 179 exceptions, DMV rideshare certificates and new 2027 driver receipts, the autonomous vehicle work group, and what to keep.

Maryland Mileage and Vehicle Tax Records (2026): Form 500DM Depreciation, PSC Rideshare Permits and AV Bills

How Maryland treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, Form 500DM decoupling from bonus depreciation, the $25,000 Section 179 limit and heavy-SUV rule, Public Service Commission TNC permits, the 2026 fully autonomous vehicle bills, and what to keep.

Tennessee Mileage and Vehicle Tax Records (2026): No Income Tax, Business Tax, TNC Act and Automated Vehicles Act

What Tennessee drivers need for mileage and vehicle records in 2026: no state income tax after the Hall tax repeal, when the state business tax and franchise and excise taxes apply, the Transportation Network Company Services Act, the 2017 Automated Vehicles Act, and what to keep for your federal return.

Minnesota Mileage and Vehicle Tax Records (2026): Employee Expenses, 80% Bonus Add-Back and TNC Driver Pay

How Minnesota treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 80% bonus depreciation add-back, Minnesota's deduction for unreimbursed employee expenses on Schedule M1UE, TNC minimum compensation per mile and minute, three-year ride records, and what to keep.

Wisconsin Mileage and Vehicle Tax Records (2026): Schedule I Depreciation, DSPS Rideshare Licenses and AB 848

How Wisconsin treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, no bonus depreciation and the yearly Schedule I adjustment, separate Section 179 elections, the itemized deduction credit, DSPS rideshare licenses and receipts, the failed 2026 autonomous vehicle bill, and what to keep.

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

How Missouri treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the narrow 2002–2003 depreciation adjustment on Form MO-A, Department of Revenue TNC licenses under RSMo 387.400–387.440, the 2026 HB 2069 autonomous vehicle bill and its status, and what to keep.

Indiana Mileage and Vehicle Tax Records (2026): Bonus and Section 179 Add-Backs, TNC Permits and INDOT on AVs

How Indiana treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the bonus depreciation add-back and $25,000 Section 179 ceiling on Schedule 1, Information Bulletin 118, IC 8-2.1-19.1 rideshare permits and one-year trip records, what INDOT says about driverless vehicles, and what to keep.

Oregon Mileage and Vehicle Tax Records (2026): Construction Commute Subtraction, Depreciation and Portland AV Rules

How Oregon treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, depreciation that generally matches federal, the construction worker and logger commuting subtraction, OR-17 vehicle record rules, Portland's TNC and autonomous vehicle rules, ODOT's voluntary AV testing notice, and what to keep.

South Carolina Mileage and Vehicle Tax Records (2026): Bonus Add-Back, 3% Business Income Election and TNC Rules

How South Carolina treats business mileage and vehicle deductions in 2026: federal taxable income as the starting point, the bonus depreciation add-back on the SC1040, the 3% active trade or business income election, the ORS permit rules for rideshare companies, Act 136 of 2026, and what to keep.

Alabama Mileage and Vehicle Tax Records (2026): Employee Expenses, PSC Rideshare Permits and Automated Trucks

How Alabama treats business mileage and vehicle deductions in 2026: Schedule C income figured with Alabama adjustments, the itemized deduction for unreimbursed employee expenses above 2% of Alabama AGI, the PSC permit and two-year trip records for TNCs, the 2019 automated commercial vehicle law, and what to keep.

Louisiana Mileage and Vehicle Tax Records (2026): 3% Flat Rate, State Full Expensing and Autonomous Truck Rules

How Louisiana treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the new 3% flat rate, the elective state full expensing under R.S. 47:297.25 and the later-year add-back, the TNC insurance law, the 2019 autonomous commercial motor vehicle law, and what to keep.

Kentucky Mileage and Vehicle Tax Records (2026): No Bonus Depreciation, Section 179 Limits and Fully Autonomous Vehicles

How Kentucky treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, depreciation under the IRC as of December 31, 2001 with no bonus, Kentucky Section 179 limits, Schedule M line 12, TNC certificates from the Department of Vehicle Regulation, the 2024 fully autonomous vehicle law, and what to keep.

Oklahoma Mileage and Vehicle Tax Records (2026): 100% Oklahoma Bonus Depreciation, TNC Licensing and Driverless Vehicles

How Oklahoma treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 100% Oklahoma bonus depreciation deduction and its federal add-back, Corporation Commission TNC licensing, the 2022 fully autonomous vehicle law (SB 1541), and what to keep.

Connecticut Mileage and Vehicle Tax Records (2026): Bonus and Section 179 Add-Backs, TNC Rules and the AV Pilot Repeal

How Connecticut treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 100% bonus depreciation and 80% Section 179 add-backs with four-year subtractions, TNC registration, receipts and three-year ride records, Public Act 26-63, the repeal of the AV pilot program, and what to keep.

Utah Mileage and Vehicle Tax Records (2026): Federal AGI, the 4.5% Rate, TNC Registration and Autonomous Vehicle Networks

How Utah treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the rate cut to 4.5% under HB 106, how your federal deduction feeds the taxpayer tax credit, TNC registration with the Division of Consumer Protection, Utah's autonomous vehicle chapter and on-demand AV networks, and what to keep.

Iowa Mileage and Vehicle Tax Records (2026): Federal Taxable Income, 3.8% Flat Rate, Six-Year TNC Records and Driverless Vehicles

How Iowa treats business mileage and vehicle deductions in 2026: federal taxable income as the starting point with rolling conformity, the 3.8% flat rate, bonus depreciation and Section 179 conformity, TNC permits and six-year ride records under chapter 321N, the 2019 driverless-capable vehicle law, and what to keep.

Kansas Mileage and Vehicle Tax Records (2026): Federal AGI, Kansas Expensing, TNC Records and Driverless-Capable Vehicles

How Kansas treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 5.2% and 5.58% rates, the Kansas expensing deduction on Schedule S, the TNC Services Act's receipts and one-year trip records, the 2022 driverless-capable vehicle law (SB 313), and what to keep.

Nebraska Mileage and Vehicle Tax Records (2026): Federal AGI, No Bonus Add-Back, PSC Rideshare Permits and Driverless Vehicles

How Nebraska treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 5.20% top rate, no bonus depreciation or Section 179 add-back since 2006, Public Service Commission TNC permits, the 2018 driverless-capable vehicle law (LB 989), and what to keep.

Arkansas Mileage and Vehicle Tax Records (2026): No Bonus Depreciation, Employee Mileage, PSC Rideshare Permits and Driverless Networks

How Arkansas treats business mileage and vehicle deductions in 2026: business income on Form AR1000F, the 3.9% top rate, no federal bonus depreciation, Section 179 limits, unreimbursed employee mileage on Form AR2106, Public Service Commission TNC permits, Act 619 of 2021 on driverless vehicles, and what to keep.

Mississippi Mileage and Vehicle Tax Records (2026): Schedule C Income, Bonus Depreciation Adjustments, TNC Licenses and Driverless Vehicles

How Mississippi treats business mileage and vehicle deductions in 2026: business income on Form 80-105, the 4.4% rate and scheduled cuts, the DOR's bonus depreciation adjustment, Mississippi Insurance Department TNC licenses and one-year trip records, the fully autonomous vehicle law enforcement plan (SB 2269 of 2026), and what to keep.

New Mexico Mileage and Vehicle Tax Records (2026): Federal AGI, TNC Permits and Four-Year Trip Records, and Autonomous Vehicle Bills

How New Mexico treats business mileage and vehicle deductions in 2026: federal AGI on Form PIT-1, the additions to check for vehicles, TNC permits and the four-year trip records set by the 2016 TNC law (HB 168), the status of the 2025 Autonomous Vehicle Act bill (HB 148), and what to keep.

West Virginia Mileage and Vehicle Tax Records (2026): Federal AGI, Schedule M, TNC Permits and the Fully Autonomous Vehicle Act

How West Virginia treats business mileage and vehicle deductions in 2026: federal AGI on Form IT-140, the 2.22% to 4.82% rates, Schedule M modifications, DMV TNC permits and two-year trip records, the 2022 Fully Autonomous Vehicle Act (HB 4787), and what to keep.

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

How Idaho treats business mileage and vehicle deductions in 2026: federal AGI on Form 40, the 5.3% flat rate, IRC conformity with a bonus depreciation exception, the separate Idaho Form 4562, Idaho's statewide TNC law and two-year trip records, where to check on autonomous vehicles, and what to keep.

Hawaii Mileage and Vehicle Tax Records (2026): No Bonus Depreciation, a $25,000 Section 179 Limit, Employee Mileage and AV Testing

How Hawaii treats business mileage and vehicle deductions in 2026: Form N-11, rates up to 11%, no federal bonus depreciation and a $25,000 Section 179 limit, unreimbursed employee mileage on Worksheet A-6, the TNC insurance law, the 2020 autonomous vehicle testing pilot (Act 21), and what to keep.

New Hampshire Mileage and Vehicle Tax Records (2026): No Wage Income Tax, Business Tax Thresholds, TNC Permits and the AV Pilot

How New Hampshire affects business mileage and vehicle records in 2026: no tax on wages, the repeal of the Interest and Dividends Tax, Business Profits Tax and Business Enterprise Tax filing thresholds, Department of Safety TNC permits and one-year trip records (RSA 359-U), the automated vehicle pilot and deployment law (RSA 242:1), and what to keep.

Maine Mileage and Vehicle Tax Records (2026): Federal AGI, the Bonus Depreciation Add-Back, TNC Permits and the AV Pilot

How Maine treats business mileage and vehicle deductions in 2026: federal AGI on Form 1040ME, rates from 5.8% to 7.15%, the bonus depreciation add-back on Schedule 1A and later recapture, Secretary of State TNC permits and one-year trip records, the autonomous vehicle pilot program, and what to keep.

Vermont Mileage and Vehicle Tax Records (2026): Federal AGI, No Bonus Depreciation, TNC Rules and AV Testing Permits

How Vermont treats business mileage and vehicle deductions in 2026: federal AGI on Form IN-111, rates from 3.35% to 8.75%, the bonus depreciation add-back on Schedule IN-112, Vermont's TNC insurance and records-inspection law, the Automated Vehicle Testing Act, and what to keep.

Rhode Island Mileage and Vehicle Tax Records (2026): Federal AGI, the Bonus Depreciation Add-Back, TNC Permits and Two-Year Records

How Rhode Island treats business mileage and vehicle deductions in 2026: federal AGI on Form RI-1040, rates from 3.75% to 5.99%, the bonus depreciation add-back on Schedule M and a separate Rhode Island depreciation schedule, Division of Public Utilities and Carriers TNC permits and two-year trip records, and what to keep.

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

How Delaware treats business mileage and vehicle deductions in 2026: federal AGI on Form PIT-RES, Delaware's HB 255 decoupling from 100% bonus depreciation for individuals' property placed in service after 2025, DelDOT TNC permits and one-year trip records, where to check on autonomous vehicles, and what to keep.

Montana Mileage and Vehicle Tax Records (2026): Federal Taxable Income, 4.7% and 5.9% Rates, PSC Rideshare Certificates and Automated Driving Systems

How Montana treats business mileage and vehicle deductions in 2026: federal taxable income as the starting point on Form 2, the 4.7% and 5.9% rates, Public Service Commission Class E certificates for rideshare, the 2025 Montana Automated Driving Systems Requirement Act, and what to keep.

Wyoming Mileage and Vehicle Tax Records (2026): No State Income Tax, Statewide TNC Rules and the Status of Autonomous Vehicle Bills

How Wyoming affects business mileage and vehicle records in 2026: no personal state income tax, so your log serves your federal return; Wyoming's statewide TNC law with electronic receipts and limits on local taxes; the 2021 autonomous vehicle bill (SF0007) that failed; and what to keep.

North Dakota Mileage and Vehicle Tax Records (2026): Federal Taxable Income, Rates up to 2.5%, TNC Rules and Driverless Vehicles

How North Dakota treats business mileage and vehicle deductions in 2026: federal taxable income as the starting point on Form ND-1, the 0%, 1.95% and 2.5% rates, North Dakota's TNC chapter with driver requirements and limits on local taxes, the 2019 autonomous vehicle law (HB 1418), and what to keep.

South Dakota Mileage and Vehicle Tax Records (2026): No State Income Tax, TNC Insurance Rules, Local Ordinances and Driverless Vehicles

How South Dakota affects business mileage and vehicle records in 2026: no state income tax, so your log serves your federal return; the TNC chapter's insurance and driver rules and room for local regulation; the 2024 automated motor vehicle law (HB 1095) allowing driverless operation; and what to keep.

Alaska Mileage and Vehicle Tax Records (2026): No Individual Income Tax, TNC Receipts and Two-Year Trip Records

How Alaska affects business mileage and vehicle records in 2026: no individual income tax, so your log serves your federal return; Alaska's TNC law with electronic receipts, no cash fares and two-year trip records (AS 28.23); where to check on autonomous vehicles; and what to keep.

District of Columbia Mileage and Vehicle Tax Records (2026): Federal AGI, Bonus and Section 179 Add-Backs, DFHV Registration and AV Testing

How the District of Columbia treats business mileage and vehicle deductions in 2026: federal AGI on Form D-40, rates up to 10.75%, the Schedule I add-backs for bonus depreciation and excess Section 179, DFHV registration for rideshare companies, DDOT's autonomous vehicle testing program, and what to keep.