Mileage guide
Contractor mileage: connect job sites, material runs and return visits
By FlatMile ·
General US federal recordkeeping information, not individual tax advice. Tax treatment depends on your circumstances; consult a qualified adviser for your claim.
At a glance
A contractor mileage log works best when each drive connects to a job, estimate or supply task. Keep the vehicle's actual route as the source record, then add job-cost references separately. A drive serving two jobs still covers one physical distance.
For US tax reporting, a job reference explains the work but does not settle whether the journey qualifies. The IRS transportation guidance distinguishes business travel from commuting. Resolve home-to-site questions using the actual work arrangements, rather than marking every address change deductible.
Give recurring journeys different purposes
One project can generate a survey visit, installation, missing-part collection and warranty return. Use a job code plus a reason so later review can distinguish them:
- J-104 estimate survey — measurements and access check.
- J-104 installation — scheduled workday.
- J-104 supplier collection — missing fitting, receipt S-611.
- J-104 return visit — inspect reported issue.
Keep supplier receipts and work orders in their own files. The mileage log only needs a reference that lets you retrieve the relevant evidence. Avoid writing a long technical history into every trip description.
Follow a fictional material-run example
A carpenter starts at the workshop, visits job J-104, collects materials and then goes to J-108 before returning to the workshop.
| Journey | Miles | Reference |
|---|---|---|
| Workshop to J-104 | 9.2 | Fit cabinet panels |
| J-104 to supplier | 4.5 | Collect fittings, receipt S-611 |
| Supplier to J-108 | 7.8 | Repair door hardware |
| J-108 to workshop | 10.1 | Return tools after jobs |
The four drives total 31.6 miles. The supplier receipt contains items for both jobs. That does not justify adding the 4.5-mile supplier leg twice to the mileage log.
If job profitability reports need an allocation, document a reasonable bookkeeping allocation in a separate column or job-cost sheet and make sure the allocated total still equals the underlying distance. That internal allocation does not decide the tax treatment or the amount each customer agreed to pay.
Handle return visits and failed collections honestly
A trip can occur without a completed sale or installed part. If the supplier is closed when you arrive, record the actual purpose and outcome. If the appointment is cancelled before departure, there is no drive to add merely because the job calendar contains a booking.
Record a second visit separately rather than overwriting the first. A short note such as “return after replacement part arrived” explains why two entries share a destination. Check times and receipts before deleting similar-looking rows as duplicates.
When the vehicle also carries you to a personal errand, retain the actual route and identify the personal segment. Do not classify an entire afternoon from the first job code you entered.
Reconcile vehicle records with billing
At weekly review, compare the log with job records and supplier receipts. Look for drives without a reason, job days with no travel explanation and personal vehicle substitutions. If you used another van, keep its distance separate from the original vehicle's totals.
Then compare travel charged to customers with the invoice terms. An invoice travel fee and your vehicle expense are different records; preserve both for your accountant. The IRS car-expense overview explains the method choices and supporting-record requirement.
Start with the free mileage-log template and add a job-reference column. Use the accountant handoff guide when assembling the final log, expenses and billing questions. These are recordkeeping workflows, not automatic project-costing features in FlatMile.