# EveryLastMile Blog > Long-form guides on mileage deductions, IRS rules, gig-driver taxes, and audit defense — written for self-employed drivers. Canonical: https://everylastmile.app/blog · 60 posts --- ## [The Best Mileage Tracker for iPhone in 2026](https://everylastmile.app/blog/best-mileage-tracker-iphone) ★ Compare 2026's iPhone mileage trackers: EveryLastMile, MileIQ, Everlance, Driversnote, TripLog, Stride, Hurdlr — price, privacy, battery, accuracy. _2026-06-16 · EveryLastMile · mileage-tracking_ ## [1099-K Threshold 2026 — What Gig Drivers Need to Know](https://everylastmile.app/blog/1099-k-threshold) ★ OBBBA §70432 restored the $20,000 + 200-transaction federal 1099-K threshold for 2026. What that changes for self-employed drivers — and what doesn't. _2026-05-25 · EveryLastMile · tax-deduction_ ## [QBI Deduction 2026: What It Is and How to Claim It](https://everylastmile.app/blog/qbi-deduction) ★ The 20% Section 199A deduction explained — 2026 thresholds, SSTB rules, the W-2/UBIA limit above the threshold, and the new $400 floor under OBBBA. _2026-05-20 · EveryLastMile · self-employed_ ## [Delivery Driver Mileage Tax Guide 2026](https://everylastmile.app/blog/delivery-driver-mileage-tax-guide) ★ DoorDash, Uber Eats, Instacart, Spark, Grubhub, Amazon Flex. The 2026 tax guide — Schedule C, §224 No Tax on Tips, and the multi-app reporting gap. _2026-04-27 · EveryLastMile · tax-deduction_ ## [Uber & Lyft Driver Mileage Tax Guide 2026](https://everylastmile.app/blog/rideshare-driver-mileage-tax-guide) ★ Uber and Lyft tax summaries undercount your business miles by 30–40%. The complete 2026 guide — P1/P2/P3, Schedule C, SE tax, and audit defense. _2026-03-23 · EveryLastMile · tax-deduction_ ## [IRS Mileage Rate 2026: Complete Self-Employed Guide](https://everylastmile.app/blog/irs-mileage-rate) ★ The 2026 IRS business mileage rate is 72.5¢/mi through June 30, then 76¢ from July 1 — up mid-year. Who qualifies and how to log audit-proof miles. _2026-03-09 · EveryLastMile · irs-mileage-rate_ ## [Standard Mileage vs. Actual Expenses: 2026 Guide](https://everylastmile.app/blog/standard-mileage-vs-actual-expenses) ★ Standard mileage rate or actual expenses for 2026? The decision framework, the irreversible lock-in trap, and worked math for self-employed drivers. _2026-02-16 · EveryLastMile · tax-deduction_ ## [CRA Audits and Reviews: How Far Back Can They Go?](https://everylastmile.app/ca/cra-audits-and-reviews) The CRA normally reassesses three years from your notice of assessment — not your filing date. What triggers a review, how audits differ, and your rights. _2026-08-25 · EveryLastMile · canada_ ## [Uber Driver Insurance in Canada (2026)](https://everylastmile.app/ca/uber-driver-insurance) Your personal policy excludes rideshare and delivery. What each platform covers, the Period 1 gap, and the contingent-coverage trap, province by province. _2026-08-25 · EveryLastMile · canada_ ## [SkipTheDishes Courier Requirements in Canada (2026)](https://everylastmile.app/ca/skipthedishes-courier-requirements) Age, vehicle and document rules, how the shift system and Delivery Data work, why Skip provides no insurance, and how to check an offer pays before accepting. _2026-08-24 · EveryLastMile · canada_ ## [Gig Driver Pay: DoorDash vs Uber Eats vs Skip](https://everylastmile.app/ca/gig-driver-pay-compared) Every comparison compares gross pay. This one subtracts the car — at 61¢ a kilometre, the platform paying most on paper often isn't the one you keep most from. _2026-08-22 · EveryLastMile · canada_ ## [Uber Eats Driver Requirements in Canada (2026)](https://everylastmile.app/ca/uber-eats-driver-requirements) Age, licence and vehicle rules by delivery mode, what Uber's insurance covers, bike vs car economics, and the GST/HST threshold that differs from ride-share. _2026-08-21 · EveryLastMile · canada_ ## [Uber Driver Requirements in Canada (2026)](https://everylastmile.app/ca/uber-driver-requirements) Licensing by province, what Uber's insurance actually covers, real pay after vehicle costs, and the GST/HST rule that catches every new driver from dollar one. _2026-08-20 · EveryLastMile · canada_ ## [Uber Driver Tax Deductions in Canada (2026)](https://everylastmile.app/ca/uber-driver-tax-deductions) Every deduction a Canadian Uber or delivery driver can claim, the T2125 line for each, and the three that get claimed wrong — starting with the car payment. _2026-08-20 · EveryLastMile · canada_ ## [Amazon Flex Driver Requirements in Canada (2026)](https://everylastmile.app/ca/amazon-flex-driver-requirements) Amazon Flex runs in four provinces only. The age and vehicle rules, Ontario-only insurance, how blocks work, and what $22–27/hour is worth after vehicle costs. _2026-08-19 · EveryLastMile · canada_ ## [DoorDash Driver Requirements in Canada (2026)](https://everylastmile.app/ca/doordash-driver-requirements) Age, licence, vehicle and insurance rules by province, the sign-up timeline, what you keep after vehicle costs, and your tax obligations as a Dasher. _2026-08-19 · EveryLastMile · canada_ ## [GST/HST Filing Deadlines and Penalties (2026)](https://everylastmile.app/ca/gst-hst-filing-deadlines) How the CRA assigns your GST/HST filing frequency, how to change it with Form GST20, every 2026 deadline, and the penalty formula most sites get wrong. _2026-08-18 · EveryLastMile · canada_ ## [Self-Employed Tax Deadlines in Canada (2026–2027)](https://everylastmile.app/ca/self-employed-tax-deadlines) You file by June 15 but pay by April 30. Here's every deadline a self-employed Canadian needs, plus what the gap between those two dates actually costs. _2026-08-14 · EveryLastMile · canada_ ## [Free CRA Mileage Log Template (2026)](https://everylastmile.app/ca/cra-mileage-log-template) A CRA-compliant mileage log for Canadians — kilometres, the four required fields, odometer rows, and a business-use percentage, not a dollar column. _2026-08-13 · EveryLastMile · canada_ ## [CRA Mileage Rate 2026: 73¢/km and Who Can Claim It](https://everylastmile.app/ca/cra-mileage-rate) The 2026 CRA mileage rate is 73¢/km for the first 5,000 km, then 67¢. Here's who the rate applies to, who can't use it, and what to claim instead. _2026-08-09 · EveryLastMile · canada_ ## [Vehicle CCA: Class 10 vs 10.1 vs 54 (2026)](https://everylastmile.app/ca/vehicle-cca-classes) For 2026 a business EV gets a 100% first-year write-off and a gas vehicle gets 45% — both now enacted law. Here's how vehicle CCA actually works. _2026-08-09 · EveryLastMile · canada_ ## [Self-Employed Vehicle Expenses in Canada (T2125)](https://everylastmile.app/ca/vehicle-expenses-t2125) There's no per-kilometre deduction in Canada. How to calculate motor vehicle expenses on Form T2125 line 9281, with the 2026 limits and worked math. _2026-08-09 · EveryLastMile · canada_ ## [IRS Mileage Rate Change July 2026: Two Rates](https://everylastmile.app/blog/irs-mileage-rate-change-july-2026) The IRS made a mid-year mileage rate change, raising the business rate to 76¢ on July 1, 2026. How to split your miles between both rates on Schedule C. _2026-07-14 · EveryLastMile · irs-mileage-rate_ ## [Texas Mileage Reimbursement (2026)](https://everylastmile.app/blog/texas-mileage-reimbursement) Texas has no law forcing employers to reimburse mileage and no state income tax. Here's how that changes the math for self-employed drivers and W-2 workers. _2026-05-28 · EveryLastMile · tax-deduction_ ## [Are Tolls Tax Deductible? (2026)](https://everylastmile.app/blog/are-tolls-tax-deductible) Yes — business tolls are deductible on Schedule C in 2026 under either the standard mileage rate or actual expenses. The §162 + Pub. 463 rules, explained. _2026-05-26 · EveryLastMile · tax-deduction_ ## [Are Vehicle Registration Fees Tax Deductible? (2026)](https://everylastmile.app/blog/are-vehicle-registration-fees-tax-deductible) Sometimes. Whether you can deduct car registration in 2026 depends on work status, mileage method, and whether your state's fee is value-based. _2026-05-26 · EveryLastMile · tax-deduction_ ## [Can I Use Google Maps for Mileage Tracking? (2026)](https://everylastmile.app/blog/can-i-use-google-maps-for-mileage-tracking) Google Maps Timeline tracks where you went, not why. Here's what the IRS actually requires under §274(d) — and why Timeline alone won't survive an audit. _2026-05-26 · EveryLastMile · mileage-tracking_ ## [Is a Car Allowance Taxable? (2026)](https://everylastmile.app/blog/is-car-allowance-taxable) Most car allowances are taxable W-2 wages. The exception — an accountable plan under Treas. Reg. §1.62-2 — is everything in 2026. Here's why. _2026-05-26 · EveryLastMile · tax-deduction_ ## [Is Car Insurance Tax Deductible? (2026)](https://everylastmile.app/blog/is-car-insurance-tax-deductible) Car insurance is deductible only if you use the actual expense method on Schedule C. If you take the standard mileage rate, it's already baked in. _2026-05-26 · EveryLastMile · tax-deduction_ ## [Are You a 1099 Employee? (2026)](https://everylastmile.app/blog/1099-employee-myth) The IRS treats workers as W-2 employees or 1099 contractors — no third category. Here's how to tell which you are, and what to do if you're misclassified. _2026-05-25 · EveryLastMile · tax-deduction_ ## [QBI Deduction 2026: Complete Self-Employed Guide](https://everylastmile.app/blog/qbi-deduction-guide) A primary-source 2026 guide to the §199A QBI deduction for gig workers and freelancers — OBBBA permanence, the new $400 minimum, and 2026 thresholds. _2026-05-25 · EveryLastMile · tax-deduction_ ## [California Mileage Reimbursement (2026)](https://everylastmile.app/blog/california-mileage-reimbursement) California is one of three states that legally require employers to reimburse mileage. The 2026 guide to §2802 for W-2 employees and Schedule C drivers. _2026-05-24 · EveryLastMile · mileage-tracking_ ## [Employee Mileage Reimbursement by State (2026)](https://everylastmile.app/blog/employee-mileage-reimbursement) Only 4 jurisdictions force employers to reimburse W-2 mileage. Here's the federal default, the state mandates, and how to file a 2026 claim. _2026-05-24 · EveryLastMile · mileage-tracking_ ## [Instacart Driver Tax Guide 2026](https://everylastmile.app/blog/instacart-driver-taxes) The definitive 2026 tax guide for Instacart Full-Service Shoppers — Maplebear 1099-NEC, mileage, QBI, OBBBA tip deduction, and Schedule C done right. _2026-05-24 · EveryLastMile · mileage-tracking_ ## [Walmart Spark Driver Tax Guide 2026](https://everylastmile.app/blog/walmart-spark-driver-taxes) The 2026 tax guide for Walmart Spark drivers — 1099-NEC, Schedule C, SE tax, QBI, mileage, quarterlies, and the OBBBA changes that actually matter. _2026-05-24 · EveryLastMile · mileage-tracking_ ## [Does Amazon Flex Track Miles? (2026)](https://everylastmile.app/blog/does-amazon-flex-track-miles) Amazon Flex doesn't track miles for taxes — and unlike most gig platforms, it doesn't even show estimated miles on most blocks. Here's what to do about it. _2026-05-23 · EveryLastMile · mileage-tracking_ ## [Does Instacart Track Miles? (2026)](https://everylastmile.app/blog/does-instacart-track-miles) Instacart shows distance on batch offers — but it's not an IRS mileage log. Here's what Instacart reports, what it misses, and how to fix it. _2026-05-23 · EveryLastMile · mileage-tracking_ ## [Does Lyft Track Miles? (2026)](https://everylastmile.app/blog/does-lyft-track-miles) Lyft gives drivers an Annual Summary with 'online miles,' but that number is not an IRS-compliant mileage log. Here is what is missing and how to fix it. _2026-05-23 · EveryLastMile · mileage-tracking_ ## [Does Walmart Spark Track Miles? (2026)](https://everylastmile.app/blog/does-walmart-spark-track-miles) Walmart Spark doesn't track your miles. Not a single one. Here's what that means for your taxes, and what to do about it before April. _2026-05-23 · EveryLastMile · mileage-tracking_ ## [Does DoorDash Track Miles? (2026)](https://everylastmile.app/blog/does-doordash-track-miles) DoorDash's January mileage email covers only on-delivery miles — missing 30–40% of your deductible driving. Here's what's missing and how to fix it. _2026-05-22 · EveryLastMile · mileage-tracking_ ## [Does Uber Track Miles? (2026)](https://everylastmile.app/blog/does-uber-track-miles) Uber tracks more miles than DoorDash does — but still not all of them. Here's exactly what Uber's Tax Summary captures, what it misses, and what it costs you. _2026-05-22 · EveryLastMile · mileage-tracking_ ## [The IRS Commuting Rule, Explained (2026)](https://everylastmile.app/blog/irs-commuting-rule-explained) Rev. Rul. 99-7, plain English. The IRS rule that decides whether your drive from home is deductible business mileage or a personal commute on Schedule C. _2026-05-22 · EveryLastMile · schedule-c_ ## [Medical Mileage Deduction 2026: Who Actually Saves](https://everylastmile.app/blog/medical-mileage-deduction) The 2026 medical mileage rate runs 20.5¢/mile then 23.5¢ mid-year on Schedule A — but most filers see $0 thanks to the 7.5% AGI floor. The honest math. _2026-05-22 · EveryLastMile · irs-mileage-rate_ ## [Schedule C vs Schedule E: Which Form to File 2026](https://everylastmile.app/blog/schedule-c-vs-schedule-e) Agents file Schedule C. Landlords file Schedule E. Some file both. A 2026 decision tree, SE tax math, and the §469(c)(7) confusion fixed. _2026-05-22 · EveryLastMile · schedule-c_ ## [Schedule C NAICS Codes for Self-Employed Drivers 2026](https://everylastmile.app/blog/schedule-c-naics-codes-for-self-employed-drivers) The right Schedule C business code for rideshare, delivery, real estate, and contractor drivers — from the 2025 IRS instructions, with audit-trigger notes. _2026-05-21 · EveryLastMile · schedule-c_ ## [Can I Deduct Gas If I Use the Standard Mileage Rate?](https://everylastmile.app/blog/deduct-gas-standard-mileage-rate) No — the standard mileage rate already includes gas. But you can still deduct parking, tolls, interest, and a few other costs on top. _2026-05-20 · EveryLastMile · irs-mileage-rate_ ## [Can I Deduct My Car Payment? A Self-Employed Guide](https://everylastmile.app/blog/deduct-car-payment-self-employed) The car payment itself isn't deductible — but the business use, the interest, and a new OBBBA deduction for personal car loan interest may be. _2026-05-20 · EveryLastMile · tax-deduction_ ## [Do I Need an EIN as a Gig Driver?](https://everylastmile.app/blog/ein-gig-driver) Most gig drivers don't need an EIN — your SSN works fine on Schedule C. Here's when an EIN actually matters, and when it doesn't. _2026-05-20 · EveryLastMile · self-employed_ ## [IRS Standard Mileage Rate History (2010–2026)](https://everylastmile.app/blog/irs-mileage-rate-history) IRS mileage rate history 2010–2026 — business, medical, and charitable rates, the depreciation component schedule, and the inflection points behind them. _2026-05-20 · EveryLastMile · irs-mileage-rate_ ## [Multi-Vehicle Mileage Tracking for Schedule C (2026)](https://everylastmile.app/blog/multi-vehicle-mileage-guide) How to track two or more vehicles on a single Schedule C in 2026: per-vehicle method elections, §274(d) substantiation, and automatic per-VIN trip tagging. _2026-05-18 · EveryLastMile · schedule-c_ ## [Quarterly Estimated Taxes for Drivers (2026)](https://everylastmile.app/blog/quarterly-estimated-taxes-self-employed-drivers) A 15-minute calculator for your June 15 estimate — safe harbors, penalty math, and state-by-state mechanics for self-employed drivers in 2026. _2026-05-11 · EveryLastMile · tax-deduction_ ## [Audit Response Letter & IDR Templates](https://everylastmile.app/blog/audit-response-letter-idr-templates) Copy-ready IDR response, §6662 abatement, Form 12203, and Form 911 templates to defend a self-employed mileage deduction. Verified Tax Court case law. 2026. _2026-05-04 · EveryLastMile · audit-defense_ ## [Schedule C Vehicle Expenses: 2026 Walkthrough](https://everylastmile.app/blog/schedule-c-vehicle-expenses-walkthrough) Line-by-line guide to vehicle expenses on Schedule C for 2026 — Line 9, Part IV, Form 4562 Part V, Schedule SE — with a worked example. _2026-04-20 · EveryLastMile · schedule-c_ ## [Section 179 Heavy Vehicle Deduction (2026)](https://everylastmile.app/blog/section-179-heavy-vehicle-deduction) For most drivers standard mileage beats §179. For the slice it fits, OBBBA 100% bonus + $32k SUV sub-cap can be huge. Here's the decision framework. _2026-04-13 · EveryLastMile · tax-deduction_ ## [OBBBA Tax Changes for Self-Employed Drivers](https://everylastmile.app/blog/obbba-tax-changes-self-employed-drivers) The OBBBA rewrote the rules for 2026 — what changed for rideshare, delivery, real estate, and freelance drivers, with worked dollar examples. _2026-04-06 · EveryLastMile · tax-deduction_ ## [Mileage Audit Defense for Self-Employed Drivers](https://everylastmile.app/blog/mileage-audit-defense-playbook) What to do before, during, and after an IRS mileage audit — §274(d), §6662 penalties, Form 4564 response, and the 30/30/90 timeline. _2026-03-30 · EveryLastMile · audit-defense_ ## [What Counts as a Business Mile? 47 Examples](https://everylastmile.app/blog/what-counts-as-a-business-mile-47-examples) 47 real-world driving scenarios with verdicts, the IRS authority, and the 'but if' caveat — for every self-employed driver in 2026. _2026-03-16 · EveryLastMile · tax-deduction_ ## [Mileage Tracking for Real Estate Agents: 2026 Guide](https://everylastmile.app/blog/mileage-tracking-for-real-estate-agents) Real estate agents drive 10K–30K business miles a year. Here's how IRC §3508 + the home office rule turn that into your biggest Schedule C deduction in 2026. _2026-03-02 · EveryLastMile · real-estate_ ## [Freelancer + 1099 Mileage: 2026 Schedule C Guide](https://everylastmile.app/blog/freelancer-1099-mileage-schedule-c) How freelancers and 1099 contractors deduct business miles on Schedule C in 2026 — Rev. Rul. 99-7, the home office unlock, and Tax Court audit defense. _2026-02-23 · EveryLastMile · tax-deduction_ ## [How to Track Mileage for Taxes: A Complete Guide](https://everylastmile.app/blog/how-to-track-mileage-for-taxes) Self-employed? What the IRS requires, what Tax Court cases teach about audit defense, and the smartest way to track miles in 2026. _2026-02-09 · EveryLastMile · mileage-tracking_