# NEMT Mileage Log: A Free Printable Log for Taxes and Trip Records

Canonical URL: https://nemtguide.com/templates/nemt-mileage-log/ · Updated 2026-09-29

A NEMT mileage log is one record per van of every mile it drives: the odometer at the start and end of each shift and at every pickup and drop-off, with the date, the driver, and the trip number. It backs up your IRS vehicle deduction, such as the standard rate of 76 cents a business mile from July 1, 2026, and the loaded miles you bill Medicaid.

- Keep one log per van, with the odometer at the start and end of every shift and at every pickup and drop-off.
- Use the same pickup and drop-off readings on the trip log, because Medicaid generally pays only the miles with a rider on board.
- Split your 2026 miles at July 1: the business rate is 72.5 cents before that date and 76 cents from it.
- Write trip numbers, not rider names, so you can hand the log to your tax preparer.
- Keep a van's logs until the period of limitations runs out for the year you sell it, and at least as long as your trip records.

A NEMT van's miles count twice. The IRS lets you deduct the miles you drive for business, and Medicaid generally pays mileage only for the miles with a rider on board. One odometer log per van proves both, as long as each reading is written at the stop and matches your trip records. This template covers one vehicle for one year: a vehicle record, a daily sheet for each shift, and a monthly summary that gives you the numbers your tax return asks for.

## How to use this template

1. **Start one log per van.** Fill in Part 1 on January 1, or the day the van joins your fleet. IRS Publication 463 asks for the vehicle's cost, the cost of improvements, and the date you started using it for business, so write the price and the cost of any ramp or lift added.
2. **Print one daily sheet (Part 2) per van, per shift.** If a driver changes vans mid-shift, start a new sheet for the second van. Minnesota requires records that tie each trip to a specific vehicle and driver.
3. **Write the odometer at every stop, as it happens.** Leaving base, each pickup and drop-off, fuel, the repair shop, and back at base. The IRS gives more weight to a record made at or near the time, and counts a log kept weekly as timely. Minnesota and Arizona Medicaid need the readings taken at pickup and at drop-off.
4. **Put the same readings on the trip log.** The pickup and drop-off readings on this sheet are the ones you write on the [trip log](https://nemtguide.com/templates/nemt-trip-log-template/) for that leg. Read the odometer once and copy the number, so the two records can never disagree.
5. **Write trip numbers, not rider names.** The IRS does not require confidential details in the log itself when they are recorded elsewhere at the time, and your trip log already holds them. That keeps rider health information off a record you hand to a tax preparer. See [HIPAA for NEMT](https://nemtguide.com/guides/hipaa-for-nemt/).
6. **Total the sheet at the end of the shift.** Loaded miles are each leg's drop-off reading minus its pickup reading, added up. Everything else the van drove for work is empty business miles, the [deadhead miles](https://nemtguide.com/glossary/deadhead-miles/) Medicaid generally does not pay for.
7. **Carry the totals to Part 3 at the end of each month.** At year end, Part 3 holds each number your return asks for.

Codes for the "What happened" column: **L** left base, **P** picked up, **D** dropped off, **F** fuel, **S** repair shop or inspection, **X** personal stop, **H** home, **B** back at base.

## The template

### Part 1: Vehicle record (one per van, per year)

| Field | Write the entry here in pen |
|---|---|
| Tax year | |
| Company name | |
| Fleet number or name | |
| Year, make, and model | |
| VIN | |
| Plate number and state | |
| Owned or leased (lease start and end dates) | |
| Date bought and price | |
| Ramp, lift, or other equipment added: date and cost | |
| Date first used in the business | |
| Tax method this year: standard mileage rate or actual costs | |
| Most vehicles the business used at the same time this year | |
| Odometer on January 1, or the day first used | |
| Odometer on December 31, or the day sold | |
| Odometer repaired or replaced: date and miles before | |
| Where the van is kept when not in use | |
| Personal use allowed: none, commuting only, or other | |

### Part 2: Daily sheet (one per van, per shift)

| Field | Write the entry here in pen |
|---|---|
| Date (mm/dd/yyyy) | |
| Van fleet number and plate | |
| Driver's printed full name | |
| Odometer at start of shift | |

| Line | Time (a.m. or p.m.) | Odometer | What happened (code) | Trip or leg number | Notes: detour, toll, parking |
|---|---|---|---|---|---|
| 1 | | | | | |
| 2 | | | | | |
| 3 | | | | | |
| 4 | | | | | |
| 5 | | | | | |
| 6 | | | | | |
| 7 | | | | | |
| 8 | | | | | |
| 9 | | | | | |
| 10 | | | | | |
| 11 | | | | | |
| 12 | | | | | |
| 13 | | | | | |
| 14 | | | | | |
| 15 | | | | | |
| 16 | | | | | |
| 17 | | | | | |
| 18 | | | | | |

| Shift totals | Write the entry here |
|---|---|
| Odometer at end of shift | |
| Total miles (end minus start) | |
| Loaded miles (each leg's drop-off minus pickup, added up) | |
| Commuting miles | |
| Personal miles | |
| Empty business miles (total minus loaded, commuting, and personal) | |
| Tolls and parking paid for work (receipts kept) | |
| Driver signature | |

By signing, the driver states: "I wrote each reading from this vehicle's odometer at the time of the stop. These are the miles I actually drove."

### Part 3: Monthly summary (one per van, per year)

| Month | Odometer at start | Odometer at end | Total miles | Business miles (loaded plus empty) | Loaded miles | Commuting miles | Personal miles | Tolls and parking |
|---|---|---|---|---|---|---|---|---|
| January | | | | | | | | |
| February | | | | | | | | |
| March | | | | | | | | |
| April | | | | | | | | |
| May | | | | | | | | |
| June | | | | | | | | |
| January to June total | | | | | | | | |
| July | | | | | | | | |
| August | | | | | | | | |
| September | | | | | | | | |
| October | | | | | | | | |
| November | | | | | | | | |
| December | | | | | | | | |
| July to December total | | | | | | | | |
| Year total | | | | | | | | |

Business use for the year: business miles ÷ total miles × 100 = ______ percent.

## Example: one shift, filled in

These are example numbers for one wheelchair van on July 14, 2026.

| Line | Time | Odometer | What happened | Trip or leg number |
|---|---|---|---|---|
| 1 | 5:45 a.m. | 61,402 | L | |
| 2 | 6:05 a.m. | 61,411 | P | 20417-A |
| 3 | 6:31 a.m. | 61,425 | D (dialysis center) | 20417-A |
| 4 | 6:50 a.m. | 61,431 | P | 20422-A |
| 5 | 7:20 a.m. | 61,448 | D | 20422-A |
| 6 | 10:02 a.m. | 61,462 | P (dialysis center) | 20417-B |
| 7 | 10:28 a.m. | 61,476 | D (rider's home) | 20417-B |
| 8 | 10:40 a.m. | 61,479 | F | |
| 9 | 11:00 a.m. | 61,486 | B | |

- **Total miles:** 61,486 minus 61,402 is 84.
- **Loaded miles:** 14 on leg 20417-A, 17 on 20422-A, and 14 on 20417-B, for 45.
- **Empty business miles:** 84 minus 45 is 39. Medicaid pays nothing for these, but they are business miles for tax.
- **Tax value at the standard rate:** 84 × $0.76 is $63.84. Of that, 84 × $0.35, or $29.40, counts as depreciation and lowers the van's basis.

The log also answers two checks in Arizona's rules. Legs 20417-A and 20417-B both show 14 miles, so the round trip has no mileage difference to justify. And the van moved between the 6:31 drop-off and the 10:02 pickup, so this ride could not bill wait time. The [cost per mile calculator](https://nemtguide.com/tools/nemt-cost-per-mile-calculator/) turns a month of these totals into your cost for each mile driven.

## The IRS rules this log meets

The IRS record rules for vehicles are in Publication 463, chapter 5, and the regulation behind them, 26 CFR 1.274-5T. Publication 463 treats a van as a car for these rules.

| IRS rule | How the log meets it | Where the rule is |
|---|---|---|
| Keep an account book, diary, log, trip sheets, or similar record, written or on a computer | Parts 1 to 3 on paper, or the same fields in an app | Publication 463, chapter 5; 26 CFR 1.274-5T(c)(2) |
| Record each use at or near the time; a log kept weekly counts | Readings written at each stop | Publication 463; 26 CFR 1.274-5T(c)(2)(ii)(A) |
| Show the mileage of each business use and the total miles for the year | Daily sheet lines and the Part 3 year total | Publication 463, Table 5-1 |
| Show the date, the destination, and the business purpose | Date on each sheet, a code and trip number on each line | Publication 463, Table 5-1 |
| Show the vehicle's cost, improvements, and date first used for business | Part 1 | Publication 463, Table 5-1 |
| No approximated or estimated amounts | Every number is an odometer reading | Publication 463, chapter 5 |
| Confidential details may be recorded elsewhere at the time | Trip numbers point to the trip log | Publication 463; 26 CFR 1.274-5T(c)(2)(ii)(D) |
| Report business, commuting, and other personal miles | Part 3 columns | Schedule C Part IV, line 44 (2025), or Form 4562 Part V, lines 30 to 33 (2025) |
| Answer "is the evidence written?" | Yes, with this log | Schedule C line 47b, or Form 4562 line 24b (2025) |

One record can also cover a single uninterrupted business use, such as a route that starts and ends at your base, and a lunch stop between two business stops does not break it. So for tax alone, a shift from base to base with only work stops can be one record: the date, the start and end readings, and the work it was for. The stop-by-stop lines are there for Medicaid.

### Which mileage rate applies

| Miles driven | Business rate per mile | Part treated as depreciation |
|---|---|---|
| 2025 | 70 cents | 33 cents |
| January 1 to June 30, 2026 | 72.5 cents | 35 cents |
| July 1 to December 31, 2026 | 76 cents | 35 cents |

The IRS raised the rate from July 1, 2026 because of higher fuel prices (Announcement 2026-11), so Part 3 has a subtotal for each half of the year. Publication 463 allows the rate for a vehicle used for hire, such as a taxi. It does not allow it if your business uses five or more vehicles at the same time, and then you deduct actual costs split by the log's business use percentage. With the rate, you still deduct business tolls and parking, but not parking at your own place of work. Before you total a 2027 log, check the IRS standard mileage rates page for the 2027 rate.

For choosing between the rate and actual costs, see [NEMT business taxes](https://nemtguide.com/guides/nemt-business-taxes/) and the mileage deduction calculator.

## How the log matches your Medicaid trip records

Federal guidance sets the split the log tracks. CMS's Medicaid Transportation Coverage Guide (SMD 23-006, September 28, 2023) says miles driven with no Medicaid rider in the vehicle generally cannot be paid, though states may build their cost into rates. So in most programs, loaded miles are the only miles that earn mileage pay. See [loaded miles](https://nemtguide.com/glossary/loaded-miles/).

**Minnesota.** Minnesota Statutes 256B.0625, subdivision 17b (as of September 2026), requires every trip record to show the odometer reading at pickup and at drop-off, the mileage of the most direct route, and how that route was found. The driver signs that the record shows the actual miles driven. Records must tell individual trips apart by vehicle and driver, and the state may recover payment for trips not documented this way.

**Arizona.** The AHCCCS fee-for-service manual (Chapter 14, revised July 31, 2026) pays loaded miles only, supported by odometer readings. The Daily Trip Report takes the actual odometer reading at pickup and at drop-off, and trip miles are drop-off minus pickup. There is no claim for unloaded miles, including a prescription pickup for a member. If the two legs of a round trip show different miles, you must justify the difference or AHCCCS may reduce it. Wait time cannot be billed if the odometer changed between the drop-off and the pickup at the medical service.

**MTM Health in Virginia.** The handbook (approved August 10, 2026) requires an accurate speedometer and odometer in every vehicle. It also scores providers on trips whose documented minutes do not fit their miles, and on one driver in two vehicles, or two drivers in one vehicle, at the same time. Each measure must stay under 0.99 percent of trips. A per-van log with the driver's name and times on every sheet shows both.

Two checks to run each month:

1. **Billed miles never exceed logged loaded miles.** For each van, the miles you billed that month should not be more than the loaded miles in Part 3. Payers may pay fewer, down to the direct route. See [NEMT mileage billing](https://nemtguide.com/guides/nemt-mileage-billing/) for rounding and route rules.
2. **Every leg has a matching pair of readings.** A billed leg with no pickup and drop-off readings is undocumented, and in Minnesota the state may recover what it paid for that trip.

**If an odometer is repaired or replaced.** Under federal law (49 U.S.C. 32704), an odometer that is repaired or replaced must keep the same mileage. If it cannot, the odometer is set to zero and the owner attaches a written notice to the left door frame with the mileage before the work and the date. Write the same in Part 1 so your readings still add up, and log the repair in the [vehicle maintenance log](https://nemtguide.com/templates/nemt-vehicle-maintenance-log/).

## Commuting, personal use, and drivers

The commuting and personal columns matter because the IRS asks for them separately, and neither counts as business use.

- **Home to your regular workplace is commuting.** Publication 463 does not let you deduct it, however far you drive and even if you take calls on the way.
- **A home office changes that.** If your home office is your principal place of business, trips from home to a pickup are business miles.
- **No office at all.** With no regular office and no qualifying home office, the drive from home to your first stop in your metro area, and from your last stop home, is commuting.
- **Drivers who take vans home.** Form 4562 asks whether you keep a written policy on personal use. A policy that bans all personal use, commuting included, requires the van to stay at your business when not in use, except briefly elsewhere for things like repairs. A policy that allows commuting only needs a real business reason for it and a value added to the driver's pay, and cannot cover officers, directors, or owners of 1 percent or more. Write the policy in Part 1 and the commute miles in the commuting column.
- **Drivers who use their own cars.** Have them fill in Part 2 for their own car. Under an accountable plan, the account is on time if given within 60 days and any excess is returned within 120 days. Reimbursements that meet the rules are not wages. See [NEMT drivers: 1099 or W-2](https://nemtguide.com/guides/nemt-drivers-1099-or-w2/).

## How long to keep a mileage log

| Record | How long | Rule |
|---|---|---|
| Mileage totals behind a tax return | Generally 3 years from the date you filed; 6 years if you left out income of more than 25 percent of the gross income on your return | IRS, How long should I keep records (updated June 30, 2026) |
| Part 1 and every year's logs for a van | Until the period of limitations runs out for the year you sell or dispose of the van, generally 3 years after you file that year's return | IRS, How long should I keep records (records connected to property); Publication 463 |
| Readings used as Medicaid trip records | At least 5 years after the first billing date in Minnesota, and as long as your state and broker require | Minnesota Rules 9505.2190 |

Keep a van's old logs even after 3 years. Every mile you claimed at the standard rate lowers the van's basis by the depreciation part of the rate, 35 cents a mile in 2026, and you need those totals to figure your gain or loss when you sell it. For the rest of what to keep and for how long, see [NEMT record retention](https://nemtguide.com/guides/nemt-record-retention/).

## Frequently asked questions

### What should a NEMT mileage log include?

For each van: the date, the driver, the odometer at the start and end of each shift, and a reading at every pickup, drop-off, and other stop, with the trip number. IRS Publication 463 asks for the mileage of each business use, the date, the destination, the business purpose, and the total miles for the year. Minnesota also requires odometer readings at pickup and drop-off on every trip record.

### Can my Medicaid trip logs count as my mileage log?

Only in part. The IRS accepts trip sheets as a record, but a trip log covers the loaded legs. The drive from your base to the first pickup, between trips, to the gas station, and back is business driving too, and a trip log usually does not show it. Add the odometer at the start and end of each shift, or keep this log alongside your trip logs.

### Do I need a mileage log if I deduct actual costs instead of the mileage rate?

Yes. Under Publication 463 you split actual costs between business and personal use by miles, so you still need business and total miles. Form 4562 asks each vehicle's business, commuting, and other personal miles, and whether your evidence is written. If your business uses five or more vehicles at the same time, you cannot use the mileage rate, so the log is how you prove business use.

### Can I keep the mileage log on a phone or GPS app?

Yes. Publication 463 says a record kept on a computer counts as an adequate record, and the IRS regulation accepts a record made with a logging program. Minnesota allows electronic trip records if you can produce them on request. Whatever you use, it must capture the same readings at the time of each stop, and you must be able to print or export them.

### What if I forgot to write down miles for a few days?

Rebuild those days from real records, not guesses. Publication 463 says you cannot deduct amounts you approximate or estimate. With incomplete records, you prove the miles with your own specific statement plus supporting evidence, such as the trip logs with their odometer readings, GPS history, and dated fuel receipts. Then start writing readings at each stop again.

### How long should I keep NEMT mileage logs?

Generally 3 years from the date you file the return that uses them, under the IRS rule on records (updated June 30, 2026). Keep each van's logs and purchase papers until the period of limitations runs out for the year you sell it, because standard-rate miles lower its basis. If the log holds the pickup and drop-off readings for Medicaid, keep it as long as trip records: at least 5 years after billing in Minnesota.

### My drivers use their own cars. What records do they give me?

The same readings, for their own car. Under an accountable plan, the IRS treats a driver's account as timely if it is given within 60 days of the driving, and any excess reimbursement as timely if it is returned within 120 days. A mileage allowance no higher than the standard rate counts as proof of the amount if the driver shows the dates, places, and business purpose, and is not your close relative or an owner of more than 10 percent of your corporation. Reimbursements that meet these rules are not wages.

## Official resources

- [IRS: Publication 463, chapter 5 Recordkeeping](https://www.irs.gov/publications/p463)
- [IRS: Standard mileage rates for every year](https://www.irs.gov/tax-professionals/standard-mileage-rates)
- [IRS: How long should I keep records?](https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records)
- [IRS: About Form 4562, Depreciation and Amortization](https://www.irs.gov/forms-pubs/about-form-4562)
- [IRS: About Schedule C (Form 1040), Profit or Loss from Business](https://www.irs.gov/forms-pubs/about-schedule-c-form-1040)
- [AHCCCS: Daily Trip Report, Exhibit 14-1 (odometer readings for Arizona fee-for-service trips)](https://www.azahcccs.gov/PlansProviders/Downloads/FFSProviderManual/AHCCCSDailyTripReportFinal.pdf)
- [Minnesota Statutes 256B.0625, subdivision 17b (the 14 trip record elements)](https://www.revisor.mn.gov/statutes/cite/256B.0625)