The driving
Which rules?
Purpose of the trips
Business, from July 1: 76¢ a mile
miles
Driving on or after July 1, 2026. Self-employed deduction, and the most an employer can reimburse tax-free under an accountable plan.
$
Compare a reimbursement or allowance with the limit.
Standard mileage amount
1,200 miles × 76¢
$912.00
Deduction or tax-free reimbursement
$912.00
IRS 2026 standard mileage rates (Notice 2026-10). Parking and tolls for business trips are deductible on top. Commuting is not business driving. An estimate, not tax advice.