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

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

Utah starts from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and HB 106 cut the rate from 4.55% to 4.5%. Utah's taxpayer tax credit also uses your federal standard or itemized deduction. Rideshare companies register with the Division of Consumer Protection, and on-demand autonomous vehicle networks may operate under TNC law.

Utah's return leans almost entirely on your federal numbers, so the federal mileage log does most of the work. This guide covers what the Utah State Tax Commission, the Division of Consumer Protection and the Utah Code say as of October 16, 2026.

The federal baseline every Utah 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 Utah treats vehicle deductions

The 2025 TC-40 instructions start with federal adjusted gross income on line 4, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. The instructions note that HB 106 (2025) lowered the income tax rate from 4.55% to 4.5%.

Additions, depreciation and the federal deduction

Utah's list of additions to income (TC-40A, Part 1) covers items like lump sum distributions, my529 and medical savings account addbacks, and municipal bond interest. It doesn't list a bonus depreciation addition, which suggests Utah generally follows your federal depreciation; confirm with your preparer. Ask your preparer if your situation is unusual. Line 12 asks for your federal standard or itemized deduction, which Utah uses in figuring the taxpayer tax credit. The 2025 instructions don't list a separate Utah deduction for unreimbursed employee mileage. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Utah

The Division of Consumer Protection's TNC page says a TNC may not operate in Utah unless it's registered with the division under the Transportation Network Company Registration Act (Utah Code Title 13, Chapter 51). The page also notes recent legislative changes to division registrations. Whatever the company keeps, save your own trip receipts and annual summaries. See which rideshare miles count.

Robotaxis and autonomous vehicles in Utah

Utah's autonomous vehicle chapter is Utah Code Title 41, Chapter 26. Section 41-26-102.1 (effective May 6, 2026) defines automated driving systems at levels three, four and five. Section 41-26-104 says that when an ADS is operating a vehicle, the ADS is the operator for traffic law purposes and isn't required to be licensed. Section 41-26-106 (enacted in 2019) lets an on-demand autonomous vehicle network operate under the laws for for-hire ground transportation, including the TNC Registration Act. Rules that reasonably apply only to a human driver don't apply to an engaged level four or five ADS in such a network. For fleet records, see robotaxi fleet tax basics.

What to keep in your Utah 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 your federal Schedule C and depreciation schedule; Utah starts from the same federal AGI.
For rideshare: download ride receipts and annual summaries for your federal Schedule C.

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 Utah 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 Utah use my federal mileage deduction?

Generally yes for the self-employed. The TC-40 starts from federal adjusted gross income on line 4, which already reflects Schedule C vehicle expenses.

What is Utah's income tax rate?

The 2025 TC-40 instructions say HB 106 lowered the rate from 4.55% to 4.5%.

Can Utah employees deduct unreimbursed mileage?

Utah has no separate deduction for it. The return uses your federal standard or itemized deduction (line 12) in figuring the taxpayer tax credit.

Do Utah rideshare companies need to register?

Yes. A TNC may not operate in Utah unless it's registered with the Division of Consumer Protection under Utah Code Title 13, Chapter 51.

Are robotaxis legal in Utah?

Utah Code 41-26-106 lets an on-demand autonomous vehicle network operate under for-hire transportation laws, including the TNC Registration Act.

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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