General tax education, not tax advice. How long to keep records follows the IRS statute of limitations on assessment and refunds, not a vibes-based “seven years for everything.” Confirm IRS Topic 305, Publication 583, Publication 463, and Treas. Reg. 1.274-5T for the year you are cleaning files. This page is about keeping a log you already made — not a reason to panic, and not a substitute for a tax professional if a notice arrives.
The log you kept in 2026 is evidence for the return you file in 2027. Deleting the app in February because tax season “is over” is how a contemporaneous record becomes a reconstruction. The field-by-field standard is in IRS mileage log requirements and how to keep an IRS-ready mileage log. This page is the other half: how long those files have to outlive the season you drove them.
Nothing below is a threat. Most gig returns are never examined. Retention is boring file hygiene so that if someone asks, you hand them rows instead of a story.
The short version: keep mileage logs and the files that support them for the usual window — generally 3 years from filing the original return, or 2 years from payment if you later claim a refund, whichever is later. Keep them longer if a lot of income never made the return, or indefinitely if you filed no return. Export CSV and PDF before you delete an app. A reconstruction is weaker than a live log. 2026 business rates are still 72.5¢ through June 30 and 76¢ from July 1, by trip date.
Step 1: Start the clock from filing, not from December 31
IRS Topic 305 and Publication 583 describe how long to keep records. The everyday rule for a filed, reasonably complete return is:
- 3 years from the date you filed the original return, or from the due date if you filed early
- 2 years from the date you paid the tax, if you are in a refund-claim posture and that date is later
- Whichever of those two is later is the conservative keep-until date for that year’s file
A 2026 mileage log is tied to the 2026 Form 1040 / Schedule C, which most drivers file in 2027. If you file on April 15, 2027, the usual three-year mark is about April 15, 2030 — not January 1, 2030. If you file on extension in October 2027, the three years run from that October date. Do not shred on a calendar New Year because the driving year ended.
This is a recordkeeping habit, not a promise that nobody will ever ask a question after the window. It is also not a reason to keep every gas receipt from 2014 in a shoebox “just in case” if you used standard mileage and the year is closed. Match the file to the year it supports.
Step 2: Keep records longer when the statute itself is longer
A few situations stretch the assessment period. If the period is longer, the records that belong to that year should last at least as long:
| Situation | Usual keep-until habit | Why |
|---|---|---|
| Filed a complete return; income was reported | 3 years from filing (or 2 years from payment if later) | Ordinary assessment / refund window (Topic 305 / Pub 583). |
| Omitted income that is more than 25% of the gross shown on the return | About 6 years | The substantial-omission statute is longer. This is about unreported income, not a tight mileage argument. |
| No return filed | Indefinitely | The clock does not start the same way if there is no filed return. |
| Fraudulent return | Indefinitely | Do not file one. Retention is not the issue. |
| You sold the car | Until the statute closes on the sale year | Standard mileage includes depreciation. Basis records travel with the car. See selling after the mileage deduction. |
You do not need a scare story to act on the first row. File, keep the log for that year, export it, and move on. The six-year and “no return” rows are why “I deleted everything after two years” is a bad default if the year was messy. If you later amend because you missed mileage, keep the amended packet and the log that supports the extra deduction for the window that applies to that claim.
Step 3: Keep the five-field log plus the files that prove the boxes
Publication 463’s substantiation list is short. Retention means keeping the thing that can still produce these columns years later, not a screenshot of a pie chart:
- Date of the drive (required in 2026 because the rate flips on July 1)
- Destination or route
- Business purpose (not just “work”)
- Miles for that trip
- The vehicle and a way to show total miles on it
Store those rows with the extras Schedule C Part IV actually asks for. How to photograph the odometer is the odometer photo log. What to hand a preparer is how to export your mileage log for your CPA. Where the boxes live is Schedule C car expenses for gig drivers.
| Keep this | What it proves | What it is not |
|---|---|---|
| Trip-level log (CSV + PDF) | Date, route, purpose, miles | A dashboard total |
| Jan 1 / Dec 31 odometer photos (or sale/purchase pair) | Total miles on the car | Proof of purpose |
| Business / commuting / other split | Part IV boxes that add to total | A reason to claim 100% business on a family car |
| 2026 first-half and second-half business miles | 72.5¢ through June 30, 76¢ from July 1 (Notice 2026-10 / Announcement 2026-11) | One blended rate |
| Platform earnings exports and 1099s | Gross income and a reasonableness check on on-trip miles | A second mileage deduction |
Keep parking and toll receipts for work trips if you deducted them on top of the rate. Gas receipts are not the log if you used standard mileage — the cents already include fuel. Do not keep two methods’ worth of paper and pick later.
Step 4: Export before you delete the app or switch phones
A contemporaneous log that exists only inside one subscription is a single point of failure. Drivers lose years when they:
- Cancel Pro and the vendor later purges history
- Wipe an iPhone and never signed into iCloud for that app
- Close an Uber / DoorDash / Flex / Instacart account and the tax PDF disappears from the portal
- Switch mileage apps mid-year and never export the first half — the switch steps (export, map fields, import, keep same-day classification) are in how to switch mileage apps without losing your IRS log
Before any of those, export CSV for the rows and PDF for the packet, copy odometer photos, and save 1099s and weekly payout screenshots to a folder you control (not only the app). One car per file. Label the year. If 2026 is in the file, include the June 30 split so you are not averaging 72.5¢ and 76¢ in 2029. The export checklist is export your mileage log for your CPA.
If you use TaxMiles: Mileage Tracker, export the year from the app rather than retyping. Soft detail: the free plan is 40 trips a month; a full-year gig log usually needs Pro ($5.99/month, $39.99/year, or $79.99 lifetime) so the export is complete. Not MileIQ. Not Everlance. Not Mileage Tracker for Taxes (id 6758426140).
Step 5: Do not dress a reconstruction up as a contemporaneous log
Publication 463 and Treas. Reg. 1.274-5T want notes made at or near the time of the trip. Cars are listed property. A Cohan-style guess is not a log. That is why a same-year export is stronger than a February rebuild from Google Timeline.
If tracking already lapsed, an honest reconstruction can still be better than a blank year. It is not the same strength as a live log. Do the rebuild with sources you can still produce later (platform history, calendar, odometer proof), and write on the cover sheet which months are reconstructed. The steps are how to reconstruct a mileage log after the fact. If you already filed without those miles, the process is amending a return for missed mileage — keep both the original and the amended packet.
Audit readiness, without the horror story: you are ready when you can email five things without opening a chat with support. The log. The odometer bookends. The 1099s. The platform PDFs (as income support, not a second deduction). A one-page note that says standard mileage, which car, and the 2026 rate split. That packet is also what a CPA wants in January.
A log you can still export in three years is the one that counts
I use the iPhone app TaxMiles: Mileage Tracker to auto-detect trips and classify them the same day so a later CSV still has dates, purpose, and the June 30 split. Not MileIQ. Not Everlance. Not Mileage Tracker for Taxes (id 6758426140). Free plan is 40 trips a month; Pro is $5.99/month, $39.99/year, or $79.99 lifetime.
Download TaxMiles FreeFrequently Asked Questions
How long should I keep my mileage log for the IRS?
Generally 3 years from filing the original return, or 2 years from payment if that is later. Confirm Topic 305 / Publication 583. The habit that produces the log is the IRS-ready mileage log.
When do I need to keep mileage records longer than 3 years?
About 6 years if a large slice of income never made the return. Indefinitely if you filed no return. Basis records until you sell the car plus that year’s statute. Details on the sale math: selling after the mileage deduction.
What mileage records should I actually keep?
Five-field trip rows, odometer bookends, the three-way split, the 2026 June 30 rate split, platform exports, and 1099s. Field list: IRS mileage log requirements. Photos: odometer photo log.
What should I export before I delete a mileage app?
CSV and PDF of the trips, odometer photos, year summaries. Save them outside the app. The packet a preparer can use is in export your mileage log for your CPA.
Is a reconstructed mileage log as good as one I kept while I drove?
No. Contemporaneous is stronger. If you have to rebuild, follow the reconstruction guide and do not relabel it as a live log. If you already filed, see amend for missed mileage.
Related reading: IRS mileage log requirements, IRS-ready mileage log, odometer photo log, export mileage log for your CPA, reconstruct after the fact, amend a return for missed mileage, Schedule C car expenses, and TaxMiles on the web.
This article is general tax education for U.S. federal Schedule C filers, not legal, tax, or accounting advice and not a guarantee of any deduction or of any audit outcome. IRS Topic 305, Publication 583, Publication 463, Treas. Reg. 1.274-5T, Schedule C / Form 4562 instructions, and IRS mileage rates can change; read the current IRS sources (including Notice 2026-10 and Announcement 2026-11) or work with a licensed professional. TaxMiles: Mileage Tracker (App Store id 6758579463, seller Gigabyte LLC) is not affiliated with the IRS, and is not MileIQ, Everlance, or Mileage Tracker for Taxes (id 6758426140).