Educational model · 2026 travel periods · IRS Announcement 2026-11 / Standard Mileage Rates
Vehicle Mileage & Expense Comparison Modeler.
Compare the selected period’s standard mileage rate (initially 76¢/mile) with entered vehicle-expense allocations. Model trip categories and amounts for recordkeeping and CPA review; this tool does not determine deductions.
1. Mileage & actual vehicle costs
For a full year, calculate each period separately. IRS mileage periods ; source retrieved 2026-09-08.
2. Educational amount comparison — review method eligibility
| Comparison Method | Calculation Formula | Modeled Selected-Period Amount |
|---|---|---|
| Model 1: Standard Mileage Rate | 0 mi × 76¢ | $0 |
| Model 2: Entered Actual Expenses | $0 costs × 0% | $0 |
| Modeled Amount Difference | Modeled amount difference | +$0 |
Vehicle-expense substantiation can require detailed records. Review dates, odometer readings, destinations, stated business purposes, method eligibility, and evidentiary sufficiency with your CPA.
Illustrative Mileage Entry
Illustrative entry only; review eligibility and method with your CPA:
Vehicle Travel Topics for CPA Review
Standard Mileage vs. Actual Expense Method
This model applies the selected IRS period’s business mileage rate. Enter costs and miles for the same period; the two 2026 rates must not be applied interchangeably. Method availability, first-year choices, later changes, and depreciation history require CPA review.
Commuting vs. Business Travel
Travel between a residence, home office, and rental property can receive different treatment under IRC § 280A and other rules. Home-office qualification and mileage eligibility depend on facts and CPA review.
Out-of-Town Rental Travel
Out-of-town transportation, lodging, meals, and local travel depend on trip purpose, allocation, substantiation, and current law. Review mixed-purpose travel and any expense treatment with your CPA.
Material Participation Hours Connection
Travel time and related activities may be treated differently in a material-participation analysis. This model does not decide eligible hours, participation status, or loss treatment.
Mileage records for review
Review property-related mileage records.
Roxby captures draft mileage records for customer review and exports reviewed logs, rate/method facts, and exceptions; it does not choose deduction eligibility or methods.