Reseller Mileage Deduction Calculator (2026)
The 2026 IRS business mileage rate is 72.5¢ per mile for trips from January 1 to June 30 and 76¢ per mile from July 1 to December 31. Enter your sourcing route and trip count to see your standard mileage deduction.
✓ IRS rates checked
| Jan 1 – Jun 30, 2026 × 72.5¢ | $348.00 |
| Jul 1 – Dec 31, 2026 × 76¢ | $437.76 |
| Standard mileage deduction | $785.76 |
A deduction lowers taxable profit; it isn't money back. Keep a log of date, miles and purpose for each trip.
Worked example
A 24-mile sourcing loop (home, two thrift stores, the post office, home) driven 20 times in the first half of 2026 and 24 times in the second half: 480 miles × 72.5¢ = $348.00, plus 576 miles × 76¢ = $437.76, for a $785.76 deduction.
What counts as business miles for a reseller
- Sourcing runs: thrift stores, garage and estate sales, liquidation pickups.
- Drop-offs: the post office or a carrier location to ship sales.
- Supply runs for mailers, tape and labels.
Personal errands on the same trip don't count, so log only the business portion. Pair this with the 1099-K checker and the reseller tax deductions checklist. General information, not tax advice.
Sources
- IRS – Standard mileage rates (checked October 25, 2026)
- IRS Notice 2026-10 (2026 rates) (checked October 25, 2026)
- IRS Publication 463 – Travel, gift, and car expenses (records, parking and tolls) (checked October 25, 2026)
Guides that use this calculator
FAQ
What is the IRS mileage rate for 2026?
For business use, 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026, after the IRS raised the rate mid-year. Miles are valued at the rate in effect when you drove them.
Can resellers deduct mileage for sourcing trips?
Driving for your reselling business, such as to thrift stores, estate sales, the post office or a supply store, is business use. Commuting and personal errands are not. IRS Publication 463 explains what counts and the records you need.
What records do I need for a mileage deduction?
A log written at or near the time of each trip with the date, destination, business purpose and miles, plus your total miles for the year. Parking fees and tolls for business trips are deductible separately.
Can I use the standard mileage rate and actual car expenses?
Not both for the same vehicle in the same year. The standard rate replaces gas, maintenance and depreciation. There are rules about switching methods, covered in IRS Publication 463.