How do gig drivers report mileage on Schedule C?
Car and truck expenses go on Schedule C, Line 9. If you are claiming the standard mileage rate and are not otherwise required to file Form 4562, you complete Part IV of Schedule C with your vehicle details. If you are claiming depreciation, the vehicle information goes in Part V of Form 4562 instead. See the Schedule C instructions.
What Part IV asks for
The date you placed the vehicle in service, and your miles broken into business, commuting, and other. It also asks whether you have written evidence to support the deduction — which is a direct reference to the recordkeeping standard in Publication 463.
Note the structure: the form assumes you can separate three categories of driving. A single annual total does not answer the question being asked.
The forms involved
| Form | What it does |
|---|---|
| Schedule C | Profit or loss from your business. Mileage on Line 9. |
| Schedule SE | Self-employment tax on your net earnings. |
| Form 1040-ES | Quarterly estimated tax payments during the year. |
Three rules that catch new drivers out
- All gig income is reportable, whether or not you get a 1099. The IRS Gig Economy Tax Center is explicit that income must be reported regardless of whether a form was issued and regardless of whether payment was in cash, property, goods or virtual currency.
- $400 of net self-employment earnings triggers a filing requirement for self-employment tax.
- Taxes are due through the year, not just in April. Estimated payments are generally due four times a year. Nothing is withheld from gig income, so a driver who sets nothing aside meets the full bill at once.
Self-employment tax is the part people forget
15.3% — 12.4% Social Security plus 2.9% Medicare — on 92.35% of net earnings, on top of income tax. The employer-equivalent half is deductible above the line. This is also why your mileage deduction is worth more than your income bracket alone implies: see why a deduction is not a refund.
MileTruth. "How do gig drivers report mileage on Schedule C?." Baker Ventures LLC, September 4, 2026. https://miletruth.bakerventuresstudio.com/answers/schedule-c-for-gig-drivers