The short version
Every business mile you drive — sourcing trips, post-office runs, supply pickups — lowers your taxable income. For 2026, the IRS rate is 72.5¢/mile January–June and 76¢/mile July–December. A simple log (date, destination, miles, purpose) is all the IRS asks for.
What counts as a business mile?
- Sourcing trips — thrift stores, estate sales, garage sales, auctions
- Post-office and drop-off runs — shipping packages, picking up supplies
- Meetups — Facebook Marketplace or Craigslist pickups you're selling on
- Office runs — printer paper, mailers, boxes, storage unit visits
If you work from home, trips that start at your home office count. Commuting from home to a separate workplace doesn't — but most resellers work from home, so this rarely bites.
The 2026 split you need to know
IRS rates changed mid-year (Announcement 2026-11): 72.5¢ per mile for trips January 1–June 30, 76¢ per mile for trips July 1–December 31. Log the date of every trip — a single rate for the whole year will short you in December.
Worked example: Saturday sourcing
You drive a 40-mile round trip to thrift stores every Saturday for 26 weeks in the second half of the year: 40 × 26 = 1,040 miles.
Deduction: 1,040 × $0.76 = $790.40
That's $790.40 off your taxable income — from trips you were already taking. A deduction isn't cash back, but at any real tax rate, unlogged miles are money left on the table. Add your post-office runs (say 6 miles, 3x a week, 50 weeks = 900 miles = $684) and a busy reseller easily leaves $1,000+ of deductions unlogged.
What the IRS wants in your log
Four things, recorded around the time of the trip: date, destination, miles driven, and business purpose. "Oct 18 — Goodwill Springfield — 22 mi — sourcing trip" is a complete entry. A notebook works; a spreadsheet is better because the two-rate split is automatic.
Standard mileage or actual expenses?
You pick one method per vehicle per year. Standard mileage (the per-mile rate) is simple and almost always better for resellers with older cars. Actual expenses (gas, insurance, depreciation) only wins if you drive a very expensive car or a gas guzzler. You can switch methods later, but starting with standard mileage keeps your options open.
Estimate your mileage deduction now
The free Mileage Estimator handles the 2026 rate split for you — enter your miles, get your deduction.
Use the free estimatorNeed the full log? The $8 Mileage & Tax-Time Pack logs every trip and splits the 2026 rates automatically.
This is general information, not tax advice — talk to a tax pro about your situation. Rates from IRS Announcement 2026-11.