Check IRS.gov for the current year's rate — it changes annually based on average vehicle costs. The calculator updates whenever the rate is published.

Pick the method in the first year; switching back later is restricted. Standard is simpler; actual (gas, maintenance, depreciation) can be higher for older or more expensive vehicles.

Any drive whose primary purpose is business — client visits, supply runs, between-jobs travel for gig workers. Commuting to your regular workplace doesn't count.

Yes — the IRS expects contemporaneous records. Date, start/end, purpose, miles. Reconstructed end-of-year logs are an audit risk.

All on-the-clock miles plus drives to high-demand zones count. Many gig platforms only report on-trip miles — your actual deductible miles are usually higher.