Shipt mileage deduction 2026: shop-only vs. shop-and-deliver

The two roles, and why they're not the same trip

Shipt runs two shopper models depending on the market: shop and deliver, where one shopper handles the whole order start to finish, and shop only, where a separate driver handles delivery after a shopper fills the order. The mileage that's deductible differs by role:

• Shop and deliver: miles from store to store (multi-store orders), and store to the member's door, are business miles. The drive from home to the first store of the day and the drive home afterward are ordinary commuting — not deductible, the same rule that applies to any self-employed person's home-to-first-stop drive.
• Shop only: your business miles are largely limited to store-to-store driving on a single order and specific errands (like picking up supplies). Without a delivery leg, there's simply less business mileage to claim, and the home-to-store drive is still commuting either way.

Both roles are self-employed independent contractor work, and both are subject to the same IRS substantiation rules — see what a log needs to hold up. The difference is entirely in which miles are legitimately business miles to begin with, not in the recordkeeping standard.

The 2026 split rate, applied

2026 has two IRS standard mileage rates: 72.5¢ per mile January 1 – June 30, 76¢ per mile July 1 – December 31, per IR-2025-128. A shop-and-deliver shopper who drove 4,000 business miles in the first half and 5,000 in the second:

Run your own numbers.

The 1099 threshold moved for 2026 — it doesn't change what you owe

Shipt issues a Form 1099-NEC to shoppers who earn $2,000 or more in a calendar year — the federal reporting threshold that took effect for 2026 under the One Big Beautiful Bill Act, up from $600 previously. Earning less than that from Shipt doesn't mean the income isn't taxable; it just means Shipt won't send you paperwork about it. Every dollar of self-employment income is reportable regardless of whether a 1099 arrives — see the IRS Gig Economy Tax Center.

What to record, per trip

Per Publication 463: date, miles, destination, and business purpose, close to when the trip happened. For Shipt specifically, note which role the trip was (shop-only vs. shop-and-deliver) and whether it included a delivery leg — that detail is what lets you correctly separate business miles from commuting later, especially if you switch between roles across different orders or markets.

If you also drive for other platforms

Keep one running log across every platform, Shipt included — see multi-app mileage tracking. The IRS cares about total business miles for the year, not which app was open at the time.

What the deduction is actually worth

A mileage deduction isn't a dollar-for-dollar refund — its cash value is roughly your marginal tax rate plus self-employment tax at 15.3% on 92.35% of net earnings, landing near 18–29¢ per mile for most drivers. See what a deduction is actually worth.