What a mileage log records
A mileage log is a dated list of business drives. For each trip it shows the date, where you started, where you went, the reason for the trip and the miles driven. Records written at the time of the trip are stronger than a reconstruction months later, which is why a log tied to each job is useful. IRS Publication 463 describes the records the IRS expects for car expenses.
The IRS standard mileage rate for 2026
The standard mileage rate is a per-mile figure the IRS publishes for business use of a car. In 2026 the IRS changed the business rate in the middle of the year, so a 2026 log has two rates:
| Trip date | Business rate |
|---|---|
| January 1 to June 30, 2026 | 72.5 cents a mile |
| July 1 to December 31, 2026 | 76 cents a mile |
The current and past figures are on the IRS standard mileage rates page. Each trip is valued at the rate in force on the day you drove.
The commuting rule, in plain words
Not every mile to a job counts as a business mile. Under the general IRS rules in Publication 463:
- Home to a regular place of work is commuting. Commuting miles are personal and are not a business expense.
- A qualified home office can change that. When a home office is the principal place of business for the work, trips from home to another work location in that business can count as business miles.
- Driving between two workplaces counts. Going from one workplace straight to another on the same day is generally business travel.
Whether a home office qualifies, and how these rules fit an officer who works contractor jobs, depends on the facts. This page does not tell you which rule applies to you. Ask a tax professional.
Mileage on 1099 work and W-2 work
Centurion Blue tracks mileage on 1099 jobs only. Contractor work is self-employment, so car costs for it are reported as a business expense. Wages paid on a W-2, including department overtime and court time, are treated differently, and the app records no mileage for those job types.
How Centurion Blue keeps the log
When you log a 1099 job with an address, the app measures the drive and values it at the IRS rate for that job's date, so a June job and a July job in 2026 each get the right rate without any change on your part. You choose how the miles are counted in Settings, Mileage deduction rules. There are three choices:
- Not chosen. The round trip from home is recorded on every 1099 job.
- I have a qualified home office. The round trip from home counts.
- No home office (leave out commuting). The drive from home is left out. A job you drive to straight from your regular workplace counts one way, measured from the workplace address you enter.
The app applies the choice you make. It does not decide for you. You can change the setting later and the log follows the new rule.
A drive that was not part of a logged job can be added by hand with the Add mileage button on the Other Expenses tab. Mileage is totaled separately from pay, and Year End Tax Reports includes your mileage total in the tax summary PDF you give your tax preparer.
Location and privacy
The app works from the addresses you enter. It never tracks your location in the background, and nothing in your log is shared with your department.
This page is general information and record keeping, not tax or legal advice. Rules vary with your situation. Ask a tax professional what applies to you.