IRS Mileage Rates 2026: Business vs. Medical vs. Charity — Which One Applies (and Where It Goes)

Published: June 21, 2026 · Reading time: 8 min

TL;DR: The IRS publishes three standard mileage rates, and they're not interchangeable. Business is $0.725/mile (Schedule C, Line 9). Medical/moving is a separate, lower rate (Schedule A — and moving applies only to certain military moves). Charity is locked by law at $0.14/mile (Schedule A, if you itemize). For a freelancer, only business miles go on Schedule C — medical and charitable miles are personal itemized deductions, never business ones. Log each type separately so you claim the right rate on the right form.

Most freelancers know the business mileage rate. Far fewer know there are three IRS mileage rates — and that mixing them up either overstates a business deduction or quietly forfeits a personal one. The gap between them is enormous: business miles are worth more than five times what charity miles are worth.

This guide breaks down all three 2026 rates, which drives qualify for each, where each one belongs on your return, and how to log them so you claim the right amount in the right place.

The Three Rates at a Glance

The single most important takeaway for a self-employed person: only the business rate touches Schedule C. The other two are personal, itemized deductions that have nothing to do with your business return.

1. Business Miles — $0.725/Mile (the one freelancers use)

This is the rate that matters for your Schedule C. It applies to driving that's ordinary and necessary for your trade or business:

• Driving between clients or job sites
• Trips to buy supplies, meet clients, or attend business events
• Driving from a home office to a work location

It does not apply to commuting — your regular drive between home and a fixed workplace is personal, even though it feels like work. The business rate is set annually by the IRS based on a cost study of operating a vehicle, which is why it climbs over time. For the full breakdown, see the 2026 IRS mileage rate guide.

You choose the standard mileage method (this rate) or the actual-expense method — you can't deduct both gas receipts and the standard rate for the same miles (why).

2. Medical & Moving Miles — the Lower, Combined Rate

The IRS publishes the medical and moving rate together because the same number serves two narrow purposes:

Medical mileage

You can deduct mileage for driving to medical care — doctor visits, the pharmacy, treatment — but only as an itemized medical expense on Schedule A, and only to the extent your total medical costs exceed 7.5% of your adjusted gross income. For most taxpayers that floor is high enough that medical mileage produces no actual deduction. It is never a Schedule C business expense.

Moving mileage

The moving-expense deduction is suspended for the general public under current law. It survives only for active-duty members of the Armed Forces moving under orders, reported on Form 3903. A freelancer relocating their home — or even their business — generally can't deduct personal moving mileage.

3. Charitable Miles — Stuck at $0.14/Mile

The charitable rate is the odd one out: it's fixed by statute, not recalculated each year. Congress set it at $0.14/mile and it stays there until a law changes it — which is why it hasn't moved while the business rate marched past 70 cents.

You can deduct 14 cents per mile for driving in genuine service of a qualified charity — delivering meals for a food bank, driving for a volunteer role, transporting goods for a nonprofit. Like medical miles, it lives on Schedule A and only helps if you itemize. Volunteering for your church's bake sale counts; driving to a networking event that happens to benefit your business does not (that might be business mileage instead).

Why This Matters for Freelancers Specifically

Two traps catch self-employed people:

1. Overstating Schedule C by folding in non-business miles. A drive to the doctor or a charity run is not a business mile. Logging it as one inflates your Line 9 deduction and is precisely the kind of mismatch that invites questions. Keep them out of your business mileage total.
2. Forfeiting legitimate personal deductions by not tracking them. If you genuinely rack up charitable or medical miles and you itemize, you're leaving money on the table by not logging them — they just belong on Schedule A, not Schedule C.

The clean solution is to tag every drive by purpose when you log it, so business miles flow to Schedule C and any medical or charitable miles are separated for Schedule A.

A Quick Example

Say a freelancer drives in 2026:

The $5,800 business deduction lowers both income tax and self-employment tax and requires no itemizing. The charitable and medical miles only help if this freelancer itemizes and clears the thresholds — and even then, they're worth a fraction as much per mile. That's exactly why you never want to mislabel a 14-cent charity mile as a 72.5-cent business mile, or vice versa.

What the IRS Wants in Your Log

Regardless of rate, the recordkeeping requirements are the same in spirit: a contemporaneous log with the date, purpose, destination, and miles for each trip. For business miles especially, the purpose entry is what proves the drive was business and not commuting or personal. See contemporaneous mileage log requirements and odometer readings and your mileage log.

A reconstructed, after-the-fact estimate is far weaker than a log kept as you drive — and for the charitable and medical rates, where the per-mile value is small, sloppy records rarely survive the effort of defending them.

Frequently Asked Questions

What are the three IRS mileage rates for 2026?

A business rate ($0.725/mile), a medical-and-moving rate (lower, separately published), and a charitable rate fixed by law at $0.14/mile. They apply to different drives and land on different forms.

Which mileage rate goes on Schedule C?

Only the business rate — $0.725/mile for 2026 — on Line 9. Medical and charitable miles are itemized deductions on Schedule A, never on your business return.

Can I deduct mileage driving to the doctor?

Only on Schedule A as a medical expense, and only to the extent total medical costs exceed 7.5% of AGI if you itemize. It's never a Schedule C business deduction.

Why is the charitable mileage rate only 14 cents?

Because it's set by statute, not the IRS's annual cost study. Congress fixed it at $0.14/mile, so it hasn't risen with the business rate. It's deductible on Schedule A if you itemize.

Is moving mileage still deductible?

For most people, no — the moving deduction is suspended except for active-duty military moving under orders (Form 3903). The IRS publishes the medical and moving rate together for that reason.

Authoritative References

• IRS — Standard Mileage Rates
• IRS Publication 463 — Travel, Gift, and Car Expenses
• IRS Publication 502 — Medical and Dental Expenses
• IRS Publication 526 — Charitable Contributions
• IRS Schedule C (Form 1040) instructions

Log Every Mile by Purpose — Automatically

CentSense logs your business miles at the 2026 IRS rate of $0.725/mile and keeps the date, destination, and purpose the IRS expects — so your Schedule C deduction is documented and your business miles stay cleanly separated from personal ones. Get started with 10 free AI receipt scans a month, no credit card required; the Solo plan ($5/month) adds unlimited scans and automatic mileage tracking.

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