Mileage Tracking for Clinicians: Business vs. Commuting

A drive connected to work is not automatically deductible business mileage. The route, work locations, purpose, and tax treatment of the work all matter. Start by distinguishing business travel from commuting, then keep records that explain each trip.

This guide is for physicians, NPs, PAs, CRNAs, and other clinicians with independent work, including locums, per diem contracts, home visits, and telehealth businesses. It covers U.S. federal concepts; mixed W-2 work and complex travel arrangements need individual review.

Reviewed October 28, 2026. Trip examples are illustrative and do not establish a deduction for a particular taxpayer.

Start with the commuting rule

Driving between home and a regular workplace is generally personal commuting, even when the workplace is far away or you discuss work during the drive. Traveling between business locations can qualify, depending on the facts.

A temporary work location or a qualifying principal place of business at home can change the analysis. Merely calling an assignment “locums” or “per diem” does not settle it. IRS Publication 463 explains these distinctions.

Use these clinician examples to identify the questions

Home to a regular clinic

A PA regularly works at the same clinic and drives there from home. Start with the commuting rule. Record the arrangement accurately and ask your CPA whether any exception applies; a contractor agreement alone does not change the route's character.

One business site to another

An independent clinician completes work at one practice and travels directly to another business location. Record both locations and the business purpose of the second stop. If the trip also includes a personal errand, distinguish the personal portion.

A short locums assignment

A physician or CRNA accepts a short assignment at a different facility. Preserve the contract dates, expected duration, and information about regular work locations. Ask your accountant to apply the temporary-workplace and tax-home rules to the arrangement.

Telehealth work from home

An NP works remotely and occasionally travels to an in-person business location. Document the actual home-work arrangement rather than assuming that using a laptop makes the home a qualifying principal place of business. If relevant, review the separate IRS home-office requirements with your CPA.

What should a clinician's mileage log contain?

Keep the trip date, destination, miles, and business purpose, along with total vehicle mileage for the year. A contemporaneous electronic or written log helps support the record. The recordkeeping chapter of Publication 463 explains the evidence required.

To make the log useful during your own review, also note which contract the trip relates to and whether anyone reimbursed the cost. Use recognizable site labels without including patient names, diagnoses, or clinical details.

A description such as “Independent contract: Practice A to Practice B for afternoon coverage” is easier to reconcile with your calendar than “work driving.” Keep uncertain trips flagged for review rather than silently combining them with confirmed business trips.

Use the rate for the date you drove

If you qualify for the standard mileage method, match each eligible trip to the IRS business rate in effect on that date. The IRS standard mileage table lists two business rates for 2026:

• January 1–June 30, 2026: 72.5 cents per mile.
• July 1–December 31, 2026: 76 cents per mile.

For an illustrative 100 eligible business miles in June and 100 in July, the standard-mileage calculation is $72.50 plus $76.00, or $148.50. That is a potential deduction calculation, not a $148.50 refund or guaranteed reduction in tax.

Keep the dates when catching up on old trips. Using the latest rate for the entire year would miss the midyear change. For another tax year, check that year's published rates.

Avoid combining two methods for the same vehicle costs

The IRS business-use-of-car guidance describes the standard mileage and actual-expense methods. The actual-expense method uses the eligible business portion of vehicle costs; the standard mileage method uses a rate per eligible mile.

If you use standard mileage, do not also deduct the same vehicle's gas, maintenance, depreciation, insurance, and registration as separate operating costs for that use. Method eligibility and switching rules matter, so ask your accountant before changing approaches.

For a clinician with both employment and independent work, keep the trip's work context visible. Most employees cannot deduct unreimbursed vehicle expenses on their federal returns, subject to limited exceptions; do not assume the contractor-work treatment applies to W-2 travel.

Make mileage review a small weekly task

Use your calendar to review the week's sites, finish the purpose notes, and match each trip with the relevant engagement. Save supporting assignment records and keep personal driving distinct. At month-end, check the entries for duplicates and missing dates.

For tax season, include the mileage log with your expense summary and your list of open questions. The 2026 clinician tax-season checklist shows how these records fit into a CPA handoff.

In 1099 Dr., you can record mileage-related expenses and export a mileage log. Keep enough trip detail and supporting records for your CPA to review eligibility and calculations.

Common mileage questions

Does a long commute become business mileage?

Distance alone does not change the general commuting rule. Your work-location facts and any applicable exception determine the treatment.

Do I need automatic GPS tracking?

The IRS focuses on adequate records, not a particular app. Choose a reliable method you can maintain and check that it captures the necessary trip details.

What if I have W-2 and 1099 work on the same day?

Record the route and the work tied to each stop, then review the treatment with your CPA. Our mixed W-2 and 1099 guide explains how to keep the broader records organized.