Business miles from 1 January through 30 June 2026 use 72.5¢. Miles from 1 July through 31 December 2026 use 76¢. The opening boxes are 4,200 and 5,800 miles, which is $7,453.00 before parking and tolls. Putting all 12,000 miles on the 76¢ rate would say $9,120 and overstate the split by $210.00.
| Step | Amount |
|---|---|
| 4,200 miles × 72.5¢ | $3,045.00 |
| 5,800 miles × 76¢ | $4,408.00 |
| Opening deduction before parking and tolls | $7,453.00 |
| Miles | Rate | Amount |
|---|---|---|
| 4,200 (Jan–Jun) | 72.5¢ | $3,045.00 |
| 5,800 (Jul–Dec) | 76¢ | $4,408.00 |
| 6,000 + 6,000 | split | $8,910.00 |
| 0 + 5,000 | 76¢ | $3,800.00 |
| 10,000 + 0 | 72.5¢ | $7,250.00 |
| Use | 2026 rate | In the opening total |
|---|---|---|
| Commuting between home and a regular workplace | Not deductible | No |
| Medical and moving, 1 January–30 June | 20.5¢ | No |
| Medical and moving, 1 July–31 December | 23.5¢ | No |
| Charity | 14¢ | No |
IRS Topic 510 (page last reviewed 9 Oct 2026) says parking fees and tolls attributable to business use are separately deductible whether you use the standard mileage rate or actual expenses. The parking box is that add-on. It is not inside the 72.5¢ or 76¢ rate. Commuting miles are not in this deduction.
Commuting is not deductible. Commuting between home and a regular workplace is not deductible.
Medical and moving rates (20.5¢ then 23.5¢) and the 14¢ charity rate are not in the opening total.
Sources: IRS Notice 2026-10 (72.5¢) and Announcement 2026-11 in IRB 2026-29 (76¢). This is a deduction sketch, not a filed return. IRS source, checked 2026-10-11.
Self-employment tax · Home office deduction · Quarterly estimated tax · SEP-IRA · Solo 401(k) · HSA contribution