Which miles count? Business vs. commuting, as the IRS describes it
Updated October 19, 2026. Educational, not tax advice.
The IRS doesn’t publish a separate rule for DoorDash, Uber, Lyft or Instacart drivers. What it does publish is the commuting rule in Publication 463, chapter 4 (Transportation). Here is what it says, in its own words where it matters.
Commuting is personal
“You can’t deduct the costs of … driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You can’t deduct commuting expenses no matter how far your home is from your regular place of work.” Making business calls on the way doesn’t change that, per the same section.
No regular office and no home office
Publication 463, Example 3: “You have no regular office and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.”
For many app drivers, that example is the closest match. It is also why the drive from home to the first pickup, and from the last drop-off back home, is the trip most worth asking a tax pro about.
If your home is your principal place of business
“If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business.” Whether a home office qualifies is covered in Pub. 587, not here.
No regular place of work
Publication 463: “If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. You can’t deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.” It adds that a metropolitan area generally includes the city limits and the suburbs considered part of it.
App “engaged miles” are not the test
The miles an app reports for pay (including California Prop 22 engaged miles) are a pay calculation, not the IRS test. Log every trip with its purpose, then classify using the rules above.
Want this on paper? The $12 Tax & Mileage Kit has a 2026 rate table and a monthly summary that handle the July 1 rate change, a printable weekly mileage log, a receipt checklist, and questions to bring to your tax pro. Buy it on Gumroad.
IRS sources
- IRS Publication 463 (2025), chapter 4: Transportation, Commuting expenses, Office in the home, Example 3 — https://www.irs.gov/publications/p463
- Publication 463 (PDF) — https://www.irs.gov/pub/irs-pdf/p463.pdf
Educational, not tax advice. Rules depend on your facts. Confirm with a CPA or enrolled agent and with the IRS sources below.