Mileage Tracking 101: Don't Leave Money on the Table
Tracking mileage is boring to do and boring to write about. But you can save money by doing so.
The IRS allows you to deduct the cost of using your car for business. For 2026, the standard mileage rate is 72.5 cents per mile. For every 1,000 miles of eligible driving, you could deduct $725 from your taxable income. For a busy locum, those miles add up fast.
So what actually counts as deductible mileage? Detailed rules on this distinction can be found in IRS Publication 463.
Deductible miles include travel between temporary work locations, trips from your home to a temporary clinic outside your metro area, and business-related errands.
Non-deductible miles include your daily commute. If you stay at a hotel and drive to the same clinic every day, the IRS views that as a personal commute. Personal errands to the gym or grocery store are also excluded from deductions (sorry). Note: If an assignment is expected to last longer than one year, the IRS no longer considers it "temporary," and all related travel becomes non-deductible.
IMPORTANT: If your agency or clinic is already paying for a rental car or reimbursing your gas receipts, you cannot claim the 72.5-cent mileage deduction. The IRS rate is meant to cover gas, insurance, and the "wear and tear" on your personal vehicle. If you aren't the one paying for the gas and the oil changes, you don't get the write-off.
How I tracked mileage. I used the Stride app. I think manual tracking is a waste of time, even more boring, and easy to forget to do. This is a personal suggestion based on my experience, not a paid ad or partnership.
Disclaimer: The information provided in this post is for informational purposes only and does not constitute formal tax, legal, or accounting advice. Tax laws, including IRS mileage rates and "tax home" definitions, are subject to change. Please consult with a qualified CPA or tax professional regarding your specific financial situation before taking any action.
