Quick Answer
The 2026 standard mileage rate for medical and moving expenses is 22 cents per mile, significantly lower than the 67 cents per mile allowed for business use. However, most gig workers can't deduct medical or moving mileage as business expenses on Schedule C.
Best Answer
Priya Sharma, Small Business Tax Analyst
Best for drivers who need to understand the difference between business and personal medical/moving mileage
What are the 2026 standard mileage rates?
The IRS sets different mileage rates for different purposes. For 2026, the rates are:
The medical and moving rate of 22 cents per mile is based on variable costs of operating a vehicle (gas, oil, maintenance) but excludes fixed costs like insurance, registration, and depreciation that are included in the business rate.
Why the medical/moving rate is different
The business mileage rate includes all vehicle operating costs because business use generates income that can absorb these expenses. Medical and moving mileage, however, are considered personal expenses that happen to qualify for tax deductions under specific circumstances.
According to IRS Publication 463, the medical and moving rate covers only the variable costs directly attributable to the trips, not the full cost of vehicle ownership.
Example: Rideshare driver's medical appointment
Say you're an Uber driver who drives 40 miles round-trip to see a specialist for a work-related injury:
If deductible as medical expense (Schedule A):
Cannot deduct as business expense on Schedule C because it's personal medical care, even if work-related.
When you can deduct medical mileage
You can deduct medical mileage on Schedule A (itemized deductions) for:
Key limitations:
Moving mileage deduction (very limited)
As of 2018, moving expense deductions were eliminated for most taxpayers through 2025. The One Big Beautiful Bill Act may restore some moving deductions for 2026, but details are pending IRS guidance.
Previously deductible moving mileage included:
Comparison: Business vs. Medical/Moving rates
What rideshare/delivery drivers should know
1. Your work driving uses business rate: Miles driven while logged into apps, going to pickup locations, or traveling between zones = 67 cents per mile on Schedule C
2. Personal medical trips use medical rate: Doctor visits for yourself/family = 22 cents per mile on Schedule A (if you itemize and exceed AGI threshold)
3. Don't double-count: If you drive to a medical appointment while online with Uber, you must choose one deduction method or the other
4. Track separately: Keep medical/moving miles in a separate log from business miles
What you should do
Use a mileage tracking app that categorizes trips by purpose. The medical/moving rate rarely provides meaningful deductions for most gig workers because of the AGI threshold and itemizing requirement. Focus your record-keeping on business mileage at 67 cents per mile, which goes directly on Schedule C without thresholds.
Consider using our deduction-finder tool to see if medical mileage makes sense given your specific tax situation.
Key takeaway: Medical and moving mileage is only 22 cents per mile (vs. 67 cents for business), faces steep deduction thresholds, and rarely benefits gig workers. Focus on maximizing your business mileage deductions instead.
Key Takeaway: Medical and moving mileage is only 22 cents per mile and faces steep deduction limitations, making business mileage at 67 cents per mile far more valuable for gig workers.
2026 IRS standard mileage rates by purpose
| Purpose | Rate per Mile | Where to Deduct | Limitations |
|---|---|---|---|
| Business use | $0.67 | Schedule C | None |
| Medical/Moving | $0.22 | Schedule A | 7.5% AGI threshold, must itemize |
| Charitable | $0.14 | Schedule A | Must itemize, volunteer work only |
More Perspectives
Alex Torres, Gig Economy Tax Educator
Best for freelancers who travel for both business and personal reasons and need to understand rate differences
How medical/moving rates affect freelancers
As a freelancer, you'll encounter both business mileage (67 cents) and medical/moving mileage (22 cents) situations. The key is understanding which rate applies when.
Business mileage (67¢/mile) covers:
Medical mileage (22¢/mile) covers:
Real example from my freelancing days
When I freelanced full-time, I drove 2,400 business miles and 800 medical miles annually:
Business mileage: 2,400 × $0.67 = $1,608 deduction on Schedule C
Medical mileage: 800 × $0.22 = $176 potential deduction on Schedule A
But with $65,000 AGI, I needed $4,875+ in medical expenses to deduct anything. The $176 mileage plus my $3,200 in other medical expenses only totaled $3,376 — below the threshold. Result: $0 medical deduction.
Meanwhile, the business mileage saved me about $483 in taxes ($1,608 × 30% marginal rate).
Strategy for freelancers
1. Maximize business mileage tracking — it's worth 3x more per mile and has no thresholds
2. Don't ignore medical mileage — track it in case you have a major medical year
3. Consider HSA contributions — if self-employed, HSA contributions might be better than trying to deduct medical mileage
Key takeaway: Medical mileage at 22 cents rarely helps freelancers due to the 7.5% AGI threshold, but business mileage at 67 cents provides immediate tax savings.
Key Takeaway: Medical mileage at 22 cents rarely helps freelancers due to the 7.5% AGI threshold, but business mileage at 67 cents provides immediate tax savings.
Priya Sharma, Small Business Tax Analyst
Best for consultants who need to understand how mileage rates apply to client travel vs personal travel
Mileage rate strategy for consultants
Consultants often have high AGI and may itemize deductions, making medical mileage potentially more valuable than for other freelancers.
Example consultant scenario:
This consultant can deduct $164 in medical expenses ($9,164 - $9,000 threshold). Without tracking mileage, they'd get $0.
When medical mileage matters for consultants
Business vs. personal travel distinction
Be careful with client travel:
Key takeaway: High-earning consultants who itemize may benefit from tracking medical mileage at 22 cents per mile, especially with significant medical expenses or family medical travel.
Key Takeaway: High-earning consultants who itemize may benefit from tracking medical mileage at 22 cents per mile, especially with significant medical expenses.
Sources
- IRS Publication 463 — Travel, Gift, and Car Expenses
- IRS Revenue Procedure 2026-1 — Annual inflation adjustments including mileage rates
Reviewed by Priya Sharma, Small Business Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.