Wisconsin Mileage and Vehicle Tax Records (2026): Schedule I Depreciation, DSPS Rideshare Licenses and AB 848
General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.
Wisconsin starts from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over. Wisconsin doesn't allow federal bonus depreciation, so you add back federal depreciation and subtract Wisconsin depreciation on Schedule I each year until the car is fully depreciated. DSPS licenses rideshare companies, and a 2026 autonomous-vehicle bill failed.
Wisconsin follows federal AGI but keeps its own depreciation rules, which creates a yearly adjustment for a business vehicle. This guide covers what the Wisconsin Department of Revenue, DSPS and the Wisconsin Statutes say as of October 16, 2026.
The federal baseline every Wisconsin 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 Wisconsin treats vehicle deductions
The 2025 Form 1 instructions start the return with federal adjusted gross income on line 1, so a Schedule C vehicle deduction is already reflected. Wisconsin also offers an itemized deduction credit (Form 1, line 13); ask your preparer whether it applies to you.
Depreciation: the Schedule I adjustment
The 2025 Schedule I instructions say Wisconsin hasn't adopted federal bonus depreciation. If you claimed it, you recompute depreciation using the Wisconsin basis of the asset. You add back your federal depreciation on line 1b and subtract the Wisconsin depreciation on line 2b, attaching a revised Form 4562. The instructions say a Schedule I adjustment is needed each year until the asset is fully depreciated for both federal and Wisconsin purposes, or until you sell it.
Section 179 works differently. The Department of Revenue's Section 179 FAQ says Wisconsin follows the same maximum dollar and business income limits as federal law, and you may make a different Section 179 election for Wisconsin than for federal. If you took bonus depreciation federally, you may still claim Section 179 for Wisconsin, because Section 179 is claimed before bonus depreciation. Ask your preparer which election fits. See robotaxi fleet depreciation and Section 179.
Rideshare (TNC) rules in Wisconsin
The Department of Safety and Professional Services (DSPS) licenses transportation network companies. Its new licensure page says a company applies in the LicensE system, pays the required fees and carries insurance that meets the statute. The rules are in Wisconsin Statutes chapter 440, subchapter IV. Under § 440.435, after each ride the company sends the passenger an electronic receipt that includes the trip's origin and destination. Those receipts help, but they don't capture miles driven between rides. See which rideshare miles count.
Robotaxis and autonomous vehicles in Wisconsin
2025 Assembly Bill 848, "relating to: operation of autonomous vehicles on highways and providing a penalty," was introduced January 16, 2026. As of October 16, 2026, the Legislature's bill history shows it failed to pass on March 23, 2026, under Senate Joint Resolution 1. So it isn't law, and a new bill would be needed in a later session. For fleet records, see robotaxi fleet tax basics.
What to keep in your Wisconsin 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 claimed bonus depreciation federally: keep a Wisconsin depreciation schedule and the revised Form 4562 for every year until the car is fully depreciated or sold.
- Note the Section 179 amount you elected for Wisconsin if it differs from federal.
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 Wisconsin 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)
- Wisconsin DOR, 2025 Form 1 instructions
- Wisconsin DOR, 2025 Schedule I instructions
- Wisconsin DOR, Section 179 and depreciation FAQ
- Wisconsin DSPS, TNC new licensure
- Wis. Stat. ch. 440, subch. IV
- 2025 Assembly Bill 848
- IRS, Standard mileage rates; IRS Publication 463; IRS Topic 510
Frequently asked questions
Does Wisconsin use my federal mileage deduction?
Generally yes for the self-employed. Form 1 starts from federal adjusted gross income, which already includes Schedule C vehicle expenses.
Does Wisconsin allow bonus depreciation?
No. You add back federal depreciation on Schedule I line 1b and subtract Wisconsin depreciation on line 2b, each year until the asset is fully depreciated.
Can I take Section 179 in Wisconsin if I took bonus depreciation federally?
Yes, per the Department of Revenue FAQ. Wisconsin allows a different Section 179 election than federal, within the same limits.
Who licenses rideshare companies in Wisconsin?
The Department of Safety and Professional Services, under Wisconsin Statutes chapter 440, subchapter IV.
Are driverless cars legal in Wisconsin?
2025 Assembly Bill 848 would have addressed autonomous vehicles on highways, but it failed to pass on March 23, 2026.
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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