To claim the standard mileage deduction, the IRS requires a contemporaneous log for every business trip recording: date of travel, destination address, business purpose (e.g., "Notarial signing appointment — [client name]"), and total miles driven. The standard rate ($$0.76/mi for 2026) covers fuel, depreciation & maintenance — no separate vehicle receipts required. Retain logs with your business records. Consult a tax professional for your specific situation.
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