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Photographers and videographers

Mileage tracking for photographers

If you work for yourself as a photographer, the drives you make for the work are a business expense: between the stops of a wedding day, from your studio to a session, out to the print lab. OdoTax records every drive on its own, you mark each one business or personal, and at tax time the report gives the total for Schedule C, the business part of your federal tax return.

$7,107.50

on Schedule C, line 9 (car and truck expenses) for a year of business driving in 2026: 9,300 miles, 4,200 of them at 72.5¢ to June 30 and 5,100 at 76¢ after, plus $186.50 of parking and tolls. It lowers the profit that is taxed; it is not money back.

A self-employed photographer's year, worked through in our guide to car expenses on Schedule C.
A smiling photographer in a rust corduroy shirt holding a camera, with a second camera on a leather strap at her hip.

New to this?

Three terms this page uses

Three terms you'll meet all through this page; the rest are explained at the foot of the page.

Deduction
A cost taken off the profit you pay tax on. It is not a refund: nobody pays it back to you.
Standard mileage rate
The IRS's amount per business mile, which stands in for what the car costs to run: 72.5¢ for drives through June 30, 2026, and 76¢ from July 1.
Schedule C
The part of your federal tax return where a business you own by yourself reports what it took in and what it cost. The car's business miles go on line 9, Car and truck expenses.

Business or hobby

Business or hobby: what it changes

Your photography is a business when you do it mainly to make a profit, and regularly rather than now and then; then its business miles come off what it earns, on Schedule C. A hobby is done mainly for pleasure: its income is still reported, but none of its costs can be deducted, the driving included, and the 2025 tax law made that permanent.

Business or hobby: what changes for a photographer. Why you do it: a business mainly to make a profit, regularly, not now and then; a hobby mainly for pleasure or recreation. Where its income goes: for a business, Schedule C, line 1, every payment, with a 1099 or without; for a hobby, Schedule 1, line 8j, still reported. Its costs, the driving included: a business's come off the income, with business miles on Schedule C, line 9; a hobby's can't be deducted, which the 2025 tax law made permanent. A year that loses money: a business loss can lower the tax on other income, such as wages, within limits; a hobby's loss can't be used against other income. No single fact decides it: the IRS weighs how businesslike you are and your books and records, the time you put in, whether losses are normal for a new business and whether it makes a profit in some years. Enjoying the work is not enough to make it a hobby.

Among the questions the IRS asks: do you run it in a businesslike way, with complete and accurate books and records; do the time and effort you put in show you mean to make a profit; do you change how you work to make it pay; are losses normal for a business starting out; does it make a profit in some years. A mileage log kept as you go is part of those businesslike records. This is general information, not tax advice: if yours is close to the line, ask a tax preparer (the IRS's list (opens in a new tab)).

Is this you?

Who can deduct their driving

You can if the photography is your own business: you shoot for your own clients, or for another photographer or a studio that pays you for the job and leaves the how to you, with no tax taken out, whether a 1099 comes or not. You own the business alone, with or without an LLC, as long as the LLC hasn't chosen to be taxed as a corporation. If a studio pays you on a W-2, you can't deduct the driving it doesn't pay back on your federal return, apart from a few groups the law names, such as Armed Forces reservists.

A comparison of a W-2 employee and a 1099 contractor. Who decides how the work is done: the employer, or you. Tax taken out of each payment: yes for the employee, no for the contractor. Social Security and Medicare: split with the employer, or all yours, as self-employment tax. Car, phone and tools: usually the employer's, or paid back, for the employee; the contractor's own, with the share used for work deductible. Where the income goes on your return: the wage line of Form 1040, or Schedule C, as business income.

You can be both in one year: an employee at a weekday job and self-employed for your weekend weddings. Only the photography is a business on your return, and the drive to your employer stays a commute, even with a photography office at home. What is a 1099 contractor? explains how to tell.

What counts

Which drives are business miles

The drives you make for the work count: between the stops of a shoot, from your studio to a session, to a client for a consultation or to drop off an album, and out to the camera store, a gear rental shop or the print lab. Driving for yourself or your family doesn't, and neither does a commute: home to a W-2 job, or home to a studio you rent and work at regularly, unless your home office qualifies. Whether the first drive of the day from home counts depends on where you work from, which comes next.

Two lists of drives for a self-employed photographer. Counts: venue to venue on a shoot day, from getting ready to the ceremony, the portraits and the reception; your studio to a session, at a client's home, a park or a venue; to a client for a consultation, or to drop off an album or prints; to a gear rental shop, the camera store or the print lab, for gear picked up or returned, prints and frames; and parking at a venue and tolls on the way, added at what you paid. Doesn't count: home to a studio you rent, and back, which is commuting however far, unless your home office qualifies; home to your W-2 job, which is commuting even with a photography office at home; a commute with the gear in the trunk, still commuting, and a logo on the car doesn't change it; parking at your own studio, a commuting cost; and errands for yourself or your family, which are personal driving.

Publication 463, the IRS's guide to travel, gift and car expenses, counts “Visiting clients or customers” and “Going to a business meeting away from your regular workplace”, and its example of a car used for business is one used to “visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients.” Purpose lines by trade shows how to name each drive in the log.

From home

The first and last drive of the day

Whether the drive from home to a session or a venue counts depends on where you work from: a studio you rent and work at regularly, a home office that qualifies, or neither. Find yours first.

Three days drawn as routes from home to a session, a venue and back home. If you rent a studio and work there regularly, every leg is business at any distance while each shoot location is temporary, and home to the studio and back is still commuting. With a home office that qualifies, every leg is business, to any work location in the business, regular or temporary, and home to the studio counts too. With neither, the first leg from home and the last leg back home are commuting, unless that shoot is outside your metro area, and the leg between the session and the venue is business.

A shoot location is temporary when the work there is realistically expected to last a year or less, and does: a wedding venue, a park, or a family's home for one session. A place where you shoot every week and expect to keep doing so for more than a year, such as a dance school's classes, isn't temporary: with a studio or with neither, the drive from home to it is commuting, and only a home office that qualifies makes it business. Your metro area is generally your city and its suburbs; the IRS gives no distance in miles. With both a studio and a home office that qualifies, the home office decides, and home to the studio counts too. This is general information from IRS Publications 463 and 587, not tax advice: for a setup near either line, ask your tax preparer (three cases, side by side).

Your desk at home

When the desk at home is your place of business

Editing and booking at home can make the drive from home business, but only if that space is your principal place of business. Publication 587, the IRS's guide to business use of your home, weighs where the most important work is done and where you spend the most time, and adds a test an office used for the paperwork can pass even when you shoot everywhere else: you use a specific area only and regularly for the business's paperwork, such as booking clients, sending invoices, ordering and keeping the books, and you have no other fixed place where you do substantial paperwork for it. Shooting somewhere else doesn't count against it.

When the office at home is your principal place of business. It qualifies: a room, or a corner of one, used only for the business, with no permanent partition needed; used regularly for the paperwork, such as booking, billing, ordering supplies and the books; no other fixed place where you do substantial admin, though a little there now and then is fine, and so is a desk you choose not to use; and the paid work can be done at clients' places, a shop or a studio, which does not count against the office. It does not: the kitchen table the family eats at, used for personal purposes too; a laptop on the sofa, with no space used only for the business; a space you sit in now and then to pay an invoice, since occasional use is not regular use; and a shop, studio or desk elsewhere where you do the scheduling and the books.

Editing at that desk is business use too, so it doesn't break the only-for-the-business rule; a family computer in a shared den does. A room where clients come to be photographed, or a free-standing studio in the yard, can qualify for a home office deduction of its own, but the rule for drives names only the principal place of business: home has to be that, either because the paperwork test above is met or because the most important part of the work and most of your time are there. Meeting clients at home doesn't settle it on its own; if you shoot and edit mostly at home, ask your tax preparer. The office's own costs are a separate deduction, on Schedule C, line 30 (the test in full).

A wedding day

A wedding Saturday, drive by drive

A wedding photographer on Saturday, September 19, 2026: five drives, from home to the getting-ready suite, on to the ceremony, the portraits and the reception, and home again. The 22 miles between the stops are business whatever her setup. The 44 miles from and to home are business with a rented studio or a home office that qualifies, and commuting with neither, as long as every stop is inside her metro area.

A wedding Saturday, drive by drive: a wedding photographer on Saturday, September 19, 2026, drawn on a clock from 11 AM to 10 PM, every stop inside her metro area. Home to the getting-ready suite, 11:40 AM to 12:10 PM, 18 miles, and there until 1:30 PM; the getting-ready suite to the ceremony, 1:30 to 1:45 PM, 6 miles, and the ceremony until 3:00; the ceremony to the portraits, 3:00 to 3:10 PM, 4 miles, and the portraits until 4:30; the portraits to the reception, 4:30 to 4:55 PM, 12 miles, and the reception until 8:45 PM; the reception to home, 8:45 to 9:20 PM, 26 miles. Between the stops, the 6, 4 and 12 mile drives, 22 miles, are business with any setup. The 18 and 26 mile drives from and to home, 44 miles, depend on her setup. With a rented studio or a home office that qualifies, all 66 miles are business: 66 × $0.76 = $50.16. With neither, only the 22 miles between the stops are: 22 × $0.76 = $16.72, and the 44 miles from and to home are commuting. OdoTax logs each of the five drives on its own; she taps Business on each one that counts, and with neither setup she sets the two drives from and to home to Commute on each drive's own page.

The day is in September, so each business mile gets 76¢, the rate for drives from July 1, 2026. Each leg is its own drive, because a drive ends once the car has been stopped for about five minutes, so on the free plan this Saturday is five of the month's 35.

The deduction

A year of driving, on Schedule C

A self-employed photographer who rents a studio across town, in 2026: business miles times the IRS rate for each drive's date, plus business parking and tolls, go on Schedule C, line 9, car and truck expenses. With 60% of the car's miles for business, 60% of its loan interest and of its personal property tax go on top, on lines of their own. That lowers the profit you pay income tax and self-employment tax on; it is not money back.

The photographer's 15,500 miles in 2026, from odometer readings of 42,310 on January 1 and 57,810 on December 31, as one bar in proportion: line 44a, business, 9,300 miles, 60%; line 44b, commuting, 1,200 miles; line 44c, other, 5,000 miles. Line 9: 4,200 miles by June 30 times 72.5¢ is $3,045.00, plus 5,100 miles from July 1 times 76¢ is $3,876.00, plus $186.50 of business parking and tolls, makes $7,107.50 of car and truck expenses. The 60% business share, 9,300 divided by 15,500: $1,450 of loan interest times 60% is $870.00, on line 16b, and $300 of personal property tax times 60% is $180.00, on Schedule C.

What that is worth depends on your whole return: self-employment tax falls by about 14¢ for every dollar deducted (only the 2.9% Medicare part, about 2.7¢, once your wages and self-employment earnings together pass $184,500 for 2026), and income tax by up to the rate your last dollar is taxed at (deduction or refund).

Gas, repairs, the car

What the rate covers, and what goes on top

The mileage rate already stands in for gas, oil, repairs and maintenance, insurance, registration, and depreciation or lease payments, so none of those is deducted on top. Business parking and tolls are added at what you paid, and so is the business share of the interest on a car loan and of state and local personal property tax on the car (a yearly tax based on its value).

Two lists. Covered by the standard rate, so not deducted on top: depreciation or lease payments; maintenance and repairs; gasoline, including gasoline taxes; oil; insurance; vehicle registration fees. Added on top, at what you paid: business parking and tolls, though parking at your place of work is commuting and is not deductible; if you are self-employed, the business share of the interest on a car loan; and, if you are self-employed, the business share of state and local personal property tax on the car. Below them: 35¢ of each 2026 business mile is depreciation, which comes off the car's basis, though not below zero.

Your camera gear, rented lenses and a hotel on an overnight shoot aren't car costs: they go on other lines of Schedule C. Actual expenses are the other way to deduct the car: the business share of what it really cost to run, with receipts. Either way you need the mileage log (standard rate or actual expenses).

The records

The log the IRS asks for, and who fills it in

For each business drive: the date, where you went, why, and the miles, written down while you still remember it; once a week is enough. For the car, once a year: its total miles, the date it went into business use, and what it cost. OdoTax records the date, both addresses and the miles as you drive; the rest is yours to add, as the drawing shows.

Who fills in each part of the mileage log that Publication 463 and Schedule C ask for. For each business drive, OdoTax records the date, with the start and end times; where you went, both addresses, from the GPS; and the miles, measured along the route. You add whether it was business, personal or commute, a tap each, with Commute offered between your saved Home and Work; the purpose, naming the shoot, such as Wedding shoot — Harlow/Kim; and parking and tolls, the amounts, keeping receipts of $75 or more yourself. For each car, once a year, OdoTax adds up the business, commuting and other miles from the drives you sorted. You add the total miles for the year, with the odometer on January 1 and December 31 as the simplest proof; the date the car went into business use, set as In business use since on the website; and what it cost, which isn't kept in OdoTax, so keep the purchase papers. A log sorted once a week is on time: Publication 463 says a log kept weekly is a timely kept record.

A drive you can't prove isn't deductible, and an estimate can't take its place. Keep the log at least 3 years from the day you file (what the IRS wants in a mileage log).

Common mix-ups

What people often get wrong

Things photographers often hear about tax and driving, and what the rules say.

Often heardThe rule

I love photography, so the IRS will call it a hobby.

Enjoying the work doesn't decide it. The tax regulations say the pleasure you get “is not sufficient” to make an activity a hobby when other facts show you run it for profit, and no one factor alone is decisive.

IRS: How do you distinguish between a business and a hobby? (opens in a new tab)

If it's a hobby, I can still deduct its costs up to what it earned.

Not anymore. Hobby costs belong to a group of itemized deductions that “can no longer be deducted” (IRS Publication 529), and the 2025 tax law made that permanent. The hobby's income is still reported, on Schedule 1, line 8j.

IRS Publication 529: Hobby Expenses (opens in a new tab)

My photography lost money, so it's a hobby.

Losses that are normal for a business starting out are one fact among many. The law assumes an activity is run for profit if it made a profit in at least 3 of the last 5 years, the current one included (they don't have to be in a row), but missing that count doesn't make it a hobby.

IRS Tax Tip 2024-55: Hobby or business (opens in a new tab)

Couples who pay me in cash or by Venmo don't send a 1099, so that money isn't taxed.

You report “all income you receive from your business, including income not reported to you on a Form 1099.” A couple paying for their own wedding never sends one, because the form is only for payments made in the course of a business; the money is still yours to report.

IRS Publication 334: Kinds of Income (opens in a new tab)

Every drive from home to a shoot is deductible.

Only with a home office that qualifies, a studio you rent and work at regularly, or a shoot outside your metro area. With no studio and no home office that qualifies, Publication 463 treats your first stop as your office, so home to the first shoot and back from the last are commuting.

Instructions for Schedule C: Part IV, line 44b (opens in a new tab)

The drive to my rented studio is business, because I work there.

Home to your regular place of work is commuting “no matter how far your home is from your regular place of work,” and parking there is a commuting cost. Only a home office that is your principal place of business makes it business, and with a rented studio that usually means doing the booking and the books at home, in a space used only for the business, and not at the studio.

IRS Publication 463: Commuting expenses (opens in a new tab)

Clients come to my home studio, so every drive from home is business.

Meeting clients at home can qualify a room for a home office deduction of its own, but the rule for drives names only a home office that is your principal place of business. That turns on where the most important work and most of your time are, or on doing the booking and the books there and at no other fixed place, so clients coming over doesn't settle it alone.

IRS Publication 587: Place To Meet Patients, Clients, or Customers (opens in a new tab)

I can work out my miles from my booking calendar at tax time.

“You can't deduct amounts that you approximate or estimate.” A calendar can back up a drive rebuilt one at a time, but a log written at or near the time is the record the rules ask for, and a weekly log counts.

IRS Publication 463: Recordkeeping (opens in a new tab)

OdoTax decides which drives were for a shoot.

You do. OdoTax suggests, and a suggestion sorts a drive only when you accept it, unless you turn on Auto-classify or save a route as a frequent drive.

OdoTax help: How does OdoTax know which drives are for work?

What OdoTax does

The app, the website and the report

Drives are recorded on the phone; you sort them and make reports in the app or on the website.

Every drive, logged on its own

The phone notices when you pull away and when you stop, and records the route, both addresses and the miles, with or without signal at the venue.

Business or personal in one tap

Drives wait until you have a free minute, then come up one at a time: tap Business or Personal. Hold Business to pick why: a purpose of your own, such as Wedding — Harlow/Kim, or one OdoTax starts you with, such as Customer visit.

Home, studio and shoot days

Save your home and a rented studio as Home and Work, and drives between them are offered as Commute, kept out of the deduction but counted for Schedule C. Give your shoot days work hours, so the drives between a Saturday wedding's stops are suggested as business; a drive from or to Home is still suggested as personal.

The print lab run, sorted as it arrives

Save a route you drive every week, such as the studio to the print lab, and every drive on it is sorted the moment it arrives; the way back is a route of its own. OdoTax suggests the routes you keep sorting the same way.

Parking and tolls with the drive

Add what you paid at a downtown venue to the drive it belongs to; on a business drive it goes on top of the miles. OdoTax keeps the amounts, not the receipts: keep the receipt for anything $75 or more.

A report for Schedule C, or for a client

Every drive priced at its own date's IRS rate, as a PDF to keep with your return or send to your accountant, and a CSV, from the app or the website. In the app you can also send a single drive, as its own PDF and CSV, to a client who pays a travel fee.

At tax time

Where the report goes on your return

Every report comes as a PDF and a CSV. The PDF's first page has the total for Schedule C, line 9 and the car's figures for Part IV (the questions about your vehicle); its last page prints Part IV's yes-or-no questions with boxes for you to tick, and has a line for your signature. OdoTax doesn't file your return or connect to tax software: you or your preparer type the figures in.

Where the OdoTax report goes on Schedule C, for a self-employed photographer's car in tax year 2026. The report's first page, Deduction by form, has a row named Schedule C, line 9: $7,107.50, from 9,300 business miles at each drive's rate plus $186.50 of parking and tolls; it goes on line 9, car and truck expenses, $7,107.50. The vehicle information table's In service date, set as In business use since on the website, goes on line 43, when the car went into business use. Its business, commute and other miles, 9,300, 1,200 and 5,000, counted from the drives OdoTax recorded, with the odometer at 42,310 at the start and 57,810 at the end from your readings, go on lines 44a, 44b and 44c. The last page, Records, with Part IV's yes-or-no questions, how the log was kept and a line for your signature, goes with lines 45 to 47b, personal use and written evidence. You or your preparer type the figures in: OdoTax doesn't file returns or connect to tax software; the miles count the drives OdoTax recorded, and the odometer readings show the car's whole year; loan interest and personal property tax aren't in the report, since their business shares go on lines of their own; if you also file Form 4562, the depreciation form, lines 43 to 47b go in its Part V instead; keep the PDF and its trip log with your return.

Save your accountant as a contact and tap Email this report: they get the PDF attached and links to both files for 60 days, with no account needed (what the report contains).

Questions

What people ask first

Is this for me?

Yes, if your photography is a business you run for yourself: you do it mainly to make a profit, regularly rather than now and then, and nobody takes tax out of what clients pay you. Its business miles go on Schedule C, line 9, at the IRS standard mileage rate (72.5¢ a mile through June 30, 2026, 76¢ from July 1) or as the business share of the car's running costs, such as gas, repairs and insurance, plus business parking and tolls; you don't need an LLC or a 1099 for that. Three limits apply: the drive between home and your regular place of work is commuting and doesn't count unless a home office is your principal place of business, you need a record of each business drive kept as you go, and the mileage rate is open to a car you own only if you used the rate for that car's first year in your business. The same rules apply to videographers. The total lowers the profit you're taxed on; it isn't money back (Schedule C, line by line).

It's a business when you do it mainly to make a profit, and a hobby when you do it mainly for pleasure. No single fact decides it: the IRS weighs how businesslike you are, with complete and accurate books and records, and the other questions on its list (opens in a new tab), and enjoying the work doesn't make it a hobby on its own. A business reports its income and costs on Schedule C, the driving included. A hobby still reports its income, on Schedule 1, line 8j, less what any prints or albums it sold cost you, but its other costs “can no longer be deducted” (IRS Publication 529), and the 2025 tax law made that permanent, so none of its miles count. This is general information, not tax advice; if yours is near the line, ask a tax preparer.

Not by itself: losses that are “normal in the startup phase of your type of business” are one of the facts the IRS weighs, and “No one factor alone is decisive.” The tax code also assumes an activity is run for profit if it made a profit in at least 3 of the last 5 years, the current one included, and they needn't be in a row; missing that count doesn't make it a hobby, it only means that rule doesn't help you. The answer matters most in a year like this, because a business loss on Schedule C can lower the tax on your other income, such as wages, within limits (the at-risk rules, for one, generally let you claim a loss only up to what you could actually lose in the business), while a hobby's loss can't be used against other income. So keep what shows you're working to make it pay: contracts, invoices, marketing, prices you changed, and the mileage log. If it has run at a loss for several years, talk to a tax preparer before you claim the miles.

Only the drives for your photography, and the rules for the first and last drive of the day apply to it as a business of its own. On a Saturday, home to the first stop of a wedding and back from the last are commuting unless your photography has a home office that qualifies or a studio you rent and work at regularly, or the venue is outside your metro area; Publication 463 calls the drive “between home and a part-time job on a day off from your main job” commuting. The drives between the getting-ready location, the ceremony and the reception count, and on a weekday so does a drive straight from your W-2 job to an evening session: Publication 463 lets you deduct “the expense of getting from one workplace to the other.” The drive from home to your employer never counts, and a home office for your photography doesn't change that, because the home office rule covers only drives in the same business (the home office rule). Nobody withholds tax from your photography income, so you may need to pay estimated tax or have more withheld at your job.

Not on your federal return: an employee can't deduct driving the employer doesn't pay back, and the 2025 tax law made that permanent, apart from a few named groups such as Armed Forces reservists (IRS Notice 2026-10). What you can do is ask your employer to pay the miles back; under an accountable plan, where you show the miles and return anything paid over, that money isn't income to you. An OdoTax report made with your employer's rate per mile prints as a mileage reimbursement claim. If you also shoot for your own clients, those drives are your own business, and the rest of this page applies to them (who can use the business rate).

Each person deducts the car they drive, for their own business. If you second-shoot as a contractor (the lead says what to deliver and leaves the how to you, and no tax is taken out), your drives to their weddings go on your own Schedule C under the first-and-last-drive rules for your own setup; riding in the lead's car gives you no car expense, so delete that ride in OdoTax rather than marking it Personal, which would add its miles to your car's other miles in Part IV. If you're the lead, what you pay a second shooter you don't treat as an employee goes on Schedule C, line 11, contract labor, with a 1099-NEC to them once you pay $2,000 or more in 2026 ($600 through 2025). A second shooter on your payroll can't deduct unreimbursed driving on a federal return, so pay the miles back under an accountable plan instead. A second shooter who wants a log needs an OdoTax account of their own, because a phone signed in to yours adds every drive it's on, personal ones too, to your log (1099 or W-2).

Yes to both: Publication 334, the IRS's tax guide for small business, says to report “all income you receive from your business, including income not reported to you on a Form 1099 filed by the payor,” and your business costs, the miles included, come off it on Schedule C. A couple paying for their own wedding sends no 1099-NEC, because the form is only for payments made in the course of a business, and a business that hires you for headshots or product photos sends one only if it paid you $2,000 or more in 2026 ($600 through 2025) and didn't pay by card or through a payment app. A payment app or online marketplace has to send a 1099-K once it has paid you more than $20,000 in more than 200 payments in the year, and may send one below that, while card payments you take through a card processor are reported on a 1099-K whatever their total. Travel fees and print sales are part of what clients pay you too, so keep your own record of every payment (where the 1099 comes from).

You don't need an LLC: a photography business you own alone is a sole proprietorship and files Schedule C, and so does a one-owner LLC unless you chose to have it taxed as a corporation. A married couple who run it together, file a joint return and both materially participate (take part regularly and substantially) can choose to be a qualified joint venture, so each files a Schedule C for their share, but only if the business isn't an LLC or another state-law entity; otherwise two owners, a two-member LLC included, are generally taxed as a partnership unless they chose otherwise, and the business's costs go on the partnership's return, not on a Schedule C of yours (couples in community property states have rules of their own). If you work in your own S corporation, the IRS treats you as its employee, so the usual route is for the corporation to pay you back for business miles under an accountable plan, and that payment isn't income to you. Either way the same mileage log backs the numbers; set it up with your accountant.

Which drives count

The drives you make for the work: between the stops of a shoot, from your studio to a session, to a client for a consultation or to drop off an album, and to suppliers such as the camera store, a gear rental shop, the print lab or the framer. Publication 463 counts visiting clients and business meetings away from your regular workplace, and its example of business use includes meeting suppliers and picking up and delivering items to clients. Driving for yourself or your family is personal, and home to a studio you work at regularly is commuting unless your home office qualifies. Whether the first drive from home counts depends on where you work from, which is the next question; name the client or the job in each drive's purpose, such as “Wedding shoot — Harlow/Kim” (purpose lines by trade).

It depends on where you work from. With a studio you rent and work at regularly, home straight to a temporary location, such as a venue or a client's home for one session, counts at any distance, and so does the drive back, but home to the studio doesn't. With a home office that qualifies as your principal place of business, home to any shoot, client or supplier counts, and so does home to the studio. With neither, the first and last drives of the day are commuting unless the stop is a temporary one outside your metro area, and the drives between stops count in every case (three cases, side by side).

Yes, if the studio is your regular place of work and your home office doesn't qualify: home to the studio and back is commuting “no matter how far your home is from your regular place of work,” and parking there is a commuting cost too. The studio helps with everything else: drives from it to a session count, and so does home straight to a temporary location, such as a venue, and back. The photographer in our Schedule C example rents a studio across town; of the car's 15,500 miles in 2026, 9,300 were business and the 1,200 between home and the studio were commuting, counted on line 44b. If you do the booking, invoicing and books at home in a space used only for the business, and not at the studio, the home office can be your principal place of business, and then home to the studio counts too. Whether a studio you rent by the hour now and then is a regular place of work isn't settled by Publication 463, so ask your tax preparer (a photographer's year).

It can, if your home is your photography's principal place of business. Publication 587 weighs where the most important work is done and where you spend the most time, and gives a test most home offices are judged by: you use a specific area only and regularly for the business's paperwork, such as booking clients, contracts, invoices, ordering and the books, and you have no other fixed place where you do substantial paperwork for it. Editing there is business use too, and a corner of a room can pass with no partition, but a desk the family also uses fails, and the paperwork test does too if you do the booking and the books at a rented studio. When your home is your principal place of business, every drive from home to a shoot, client, supplier or studio for your photography counts, regular or temporary, at any distance. Whether yours is, above all if you shoot and edit mostly at home, is for you and your tax preparer; this is general information from Publication 587, not tax advice (the home office test).

Publication 463 makes your first stop your office: “the location of your first business contact inside the metropolitan area is considered your office.” So home to the first stop of the day and the last stop back home are commuting, and every drive between them is business: venue to venue, a session to the print lab, the camera store to a consultation, listing to listing for a real estate photographer. On a day with one family session in town and nothing else, that can mean no business miles at all. Home to a temporary location outside your metro area, and back, counts; a metro area is “the area within the city limits and the suburbs that are considered part of that metropolitan area,” with no distance in miles, so for a venue near the edge, ask your tax preparer (why the drive from home is usually commuting).

Most of these are named in the rules: Publication 463's example of business use is a car used to “meet with suppliers and other subcontractors, and pick up and deliver items to clients,” which covers picking up and returning rented gear, buying from a camera store, the print lab, the framer, and dropping off an album. Location scouting and the post office aren't named, so they rest on the general test that a business cost is ordinary and necessary in your line of work, with a purpose you can write down, such as “Scouted Riverside Park for the Patel engagement” or “Mailed album, Reyes family.” The first-and-last-drive rules still apply: from your studio, or from home with a home office that qualifies, the round trip counts, but with neither, a run from home where that store is your only stop is commuting both ways, while the same stop made between two shoots counts. A stop that's really for yourself, such as shopping for the family at the same mall, isn't business; for anything you're unsure of, ask your tax preparer (“business” is not a purpose).

A lunch stop doesn't break it: Publication 463 says “Minimal personal use, such as a stop for lunch on the way between two business stops, isn't an interruption of business use.” A real detour is different: if for a personal reason you don't go straight from one shoot to the next, you “can't deduct more than the amount it would have cost you to go directly,” so count the direct route's miles. OdoTax records the drive as you drove it and can't shorten a recorded drive's miles, so for a detour, write the direct route's miles in the drive's note, which goes into the report's CSV, for your tax preparer (round trips and routes).

No. Publication 463: “Hauling tools or instruments in your car while commuting to and from work doesn't make your car expenses deductible”; only an extra cost of hauling them, such as renting a trailer, is. Advertising on the car “doesn't change the use of your car from personal use to business use,” and taking client calls on the way doesn't either. A drive is business because of where you're going and why, and the log has to say why (tools in the back).

Your own car's business miles count wherever the shoot is, priced on line 9 like any other drive, and a day trip to a venue outside your metro area counts from your driveway and back, even with no studio or home office that qualifies. Staying overnight makes it travel: you're “traveling away from home” when the work keeps you away from the general area of your tax home (generally your regular place of business, or, if you have none, possibly where you regularly live) “substantially longer than an ordinary day's work” and you need sleep or rest, and then the hotel and airfare go on line 24a and meals on line 24b, generally at 50%. If the trip is mainly for the shoot and you stay on for a vacation, getting there and back still counts but the extra days' costs don't, and someone who comes along, such as your spouse, counts only if they're your employee or a business associate, such as a client or a supplier, with a real business reason to be there. In OdoTax a flight never becomes a drive, and the drives to and from the airport are recorded like any other; Airport / travel is one of the purposes it starts you with. A shoot abroad has more rules, in Publication 463, chapter 1, so ask your tax preparer (where travel goes on Schedule C).

The deduction, and where it goes

Schedule C, Profit or Loss From Business, is the part of your federal return where a business you own by yourself reports what it took in and what it cost; what's left is the profit that income tax and self-employment tax are figured on, and on line B you give a business code, which for photography is 541920, Photographic services (for video work, 512100, Motion picture & video industries). Your car shows up on it twice: what its business miles come to on line 9, Car and truck expenses, and its use in Part IV, Information on Your Vehicle (when it went into business use, and its business, commuting and other miles). You don't have to itemize: business miles come off your profit, which carries over to your Form 1040 through Schedule 1, so you can take the standard deduction as well. Itemizing matters only for medical and charity miles (Schedule C, line by line).

It's one IRS amount per business mile that stands in for what the car costs to run: for 2026, 72.5¢ for drives through June 30 (Notice 2026-10) and 76¢ for drives from July 1 (Announcement 2026-11), raised because fuel prices went up. Each drive gets the rate for its own date: the photographer in our Schedule C example drove 4,200 business miles before July 1 and 5,100 after, which come to 4,200 × $0.725 + 5,100 × $0.76 = $6,921.00, and with $186.50 of business parking and tolls, $7,107.50 on line 9. OdoTax prices every drive by its date, so the two halves add up on their own (the 2026 rates).

No: a deduction lowers the profit you're taxed on, and the dollar amounts OdoTax shows on your drives are that deduction, not cash. On Schedule C it lowers self-employment tax by about 14¢ for every dollar deducted (15.3% on 92.35% of profit), which at 76¢ a mile is about 10.7¢ a mile, as long as your wages and self-employment earnings together stay under $184,500 for 2026; above that, only the 2.9% Medicare part is left. For the photographer in our example, with $7,107.50 on line 9, that's $7,107.50 × 92.35% × 15.3% = $1,004.26 less self-employment tax. Income tax falls too, by up to the rate your last dollar is taxed at, and what that adds up to depends on your whole return, so OdoTax shows the deduction, not a saving (deduction or refund).

Yes, the profit is taxable however small it is: income tax is figured on it with the rest of your income, and self-employment tax is owed once your net earnings from self-employment reach $400 for the year. Both come after costs, and on a small business the car is often the biggest one. Say your shoots brought in $6,000 and your only cost was 2,000 business miles in the fall: at 76¢ a mile that's $1,520, which leaves $4,480 of profit. Self-employment tax is then $4,480 × 92.35% × 15.3% = $633.00, against $847.77 without the miles, $214.77 less, and income tax can fall too, by up to the rate your last dollar is taxed at, depending on the rest of your return (what changes at tax time).

Yes, and yes. A travel fee is part of what the client pays you, so it goes on Schedule C, line 1, with the rest of what clients paid you (the line for gross receipts), along with the rest of the package: Publication 334 says to report “all income you receive from your business.” The drive is deducted on line 9 like any other business drive, so the fee doesn't cancel the miles and the miles don't cancel the fee, and the IRS rate isn't a price list: charge per mile, a flat fee or past a radius, as you like. If a client instead pays back a trip's actual costs against your records, Publication 463 has rules of its own for accounting to a client, so ask your tax preparer. To show a client the drive behind a fee, open it in the OdoTax app and tap Report: they get that drive alone as a PDF and a CSV (send a report).

Usually, if you expect to owe $1,000 or more for the year after withholding and refundable credits, because nobody takes tax out of what clients pay you. For 2026 the payments are due April 15, June 15 and September 15, 2026, and January 15, 2027; they cover income tax and self-employment tax, both figured on profit after costs, so an up-to-date mileage log keeps the estimate right. If most of your income comes in summer and fall, the annualized income installment method can figure each payment from what you had earned by the end of March, May or August, and the whole year for the last; you use it with Form 2210 and Schedule AI, filed with your return. If you also have a W-2 job, extra withholding there counts as paid evenly through the year, whenever it was taken out (quarterly estimated taxes).

Your car

Yes: Publication 463's own example is a car used for clients and suppliers that “you and your family use ... for personal purposes,” and on the standard rate you simply deduct the business miles. Only your business drives need the four facts (the date, where you went, why and the miles), but Schedule C, Part IV also asks for the car's total miles for the year, everyone's driving included, split into business, commuting and other; the odometer on January 1 and December 31 is the simplest proof. The date on line 43 is the day the photography started using the car, not the day you bought it, and that first year is when the mileage rate has to be chosen. OdoTax records only the drives your phone is on, so your partner's drives without you aren't in it (the readings cover them), and a ride along to soccer practice is recorded for you to mark Personal. Don't sign a family member's phone in to your account: every drive it's on would land in your log and your free count (Part IV, line by line).

No: in a year you use the standard rate, Publication 463 says you “can't deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees,” because the rate covers them, and 35¢ of each 2026 business mile counts as the car's depreciation. Of a car payment, only the interest goes on top, at the business share, and so does the business share of state and local personal property tax on the car: with 60% business use, our photographer deducts $870 of $1,450 in loan interest and $180 of $300 in property tax. Business parking and tolls are added at what you paid, but parking at your own studio is a commuting cost, and a parking ticket never counts. Keep a receipt for any parking fee or toll of $75 or more, and the car's purchase papers; there are no fuel or repair receipts to keep (what the rate covers).

Where both are open to you, Publication 463 suggests you “figure your deduction both ways to see which gives you a larger deduction”: the standard rate is business miles times the rate for each drive's date, and actual expenses are the business share (business miles divided by total miles) of what the car really cost, with receipts. The timing matters more than the choice: for a car you own, the standard rate has to be used in the first year the car is available for use in your business, after which you can use either method each year, but a car started on actual costs can never use the rate. A car on which you claim section 179 or the special depreciation allowance (often called bonus depreciation) in its first year can never use it either, so make that choice for an SUV bought for the gear with your tax preparer. A leased car on the standard rate stays on it for the whole lease. Either way you need the mileage log (standard rate or actual expenses).

Maybe not on that car. The Schedule C instructions allow the standard rate only if you “owned the vehicle and used the standard mileage rate for the first year you placed the vehicle in service,” and Publication 463 says that choice is made “by the due date (including extensions) of your return” for that first year. If 2026 is the first year the car works for your photography, choose the rate on your 2026 return; if it has carried your gear to paid shoots since an earlier year you never claimed, ask a tax preparer which method it can use before you file. Actual expenses are open to it and need the same mileage log, and the next car you put to work gets its own first year.

The records you need

For each business drive, Publication 463's Table 5-1 asks for four things: the date, where you went, the business purpose and the miles. For a photographer the purpose names the shoot or the client, such as “Wedding shoot — Harlow/Kim” or “Dropped off album, Reyes family”; “business” on its own is too thin. Once a year, for each car, it also asks for the total miles, the date it went into business use and what it cost. It has to be written at or near the time, while you still remember the drive; a log kept weekly counts, and paper, a spreadsheet and an app all qualify. OdoTax records the date, both addresses and the miles as you drive, and the purpose is yours to add (what the IRS wants).

A business drive you can't prove isn't allowed, and no part of it can be allowed on a guess: “You can't deduct amounts that you approximate or estimate.” A penalty can come on top: 20% of the tax underpaid through negligence, and the tax regulations count failing to keep adequate records as negligence. Keep the log at least 3 years from the date you file (a return filed early counts as filed on the due date), so a 2026 log on a return filed by April 15, 2027 is kept until April 15, 2030, and keep each year's business-mile total until 3 years after you file for the year you sell the car, because standard-rate miles lower its basis. The IRS doesn't approve or certify mileage apps: what counts is what's in the log and when it was written, and OdoTax's PDF is laid out the way Publication 463 describes, with the purposes and the weekly sort yours to add (keep records for years).

Not for the rest of the year: from the day you turn tracking on, every drive is recorded as you go. For January to now you can't estimate, but you can rebuild drives one by one from what you kept at the time: signed contracts with the venue and the date, invoices, your booking calendar, print-lab receipts or your phone's location history; a calendar backs up a drive, but it isn't the log. If Google Maps Timeline was on, OdoTax can import the drives it kept, and you can add others by hand; the report marks both, and on the free plan they count toward each month's 35 like any other drive, so with more than that to rebuild in a month, go Pro first. A rebuilt drive counts only as far as that evidence backs it up, and it weighs less than one logged at the time. Logging October to December doesn't prove the summer either: Publication 463 lets part of the year stand for the whole only when other evidence shows that part is representative, and a wedding season isn't typical of the winter.

To change a return you already filed, you file an amended return, Form 1040-X, generally within 3 years after you filed it or 2 years after you paid the tax, whichever is later, and if the new figures show less tax, the IRS refunds what you overpaid. The proof rules don't change: no estimates, and a drive rebuilt now counts only as far as contracts, invoices, calendars or a location history from that time back it up. The method is a second question: Publication 463 says the standard mileage rate is chosen “by the due date (including extensions) of your return” for the car's first year in your business, so an amended return may not be able to choose it. OdoTax accepts drives added by hand or imported from Google Maps Timeline back to January 1 three years ago and prices each at the IRS rate for its own date; on the free plan they count toward that month's 35 like any other drive, so for a month with more than that, go Pro first, or an import stops at the limit and a drive added past it lands locked and hidden from the list. Ask a tax preparer first whether amending is worth it and which method your car can use for those years (a log rebuilt after the fact).

How OdoTax works

No. Between drives the phone's motion sensors, and a boundary around where it last stopped, notice when you pull away; OdoTax then switches GPS on, records the route and the miles, and ends the drive once you've been stopped for about five minutes, with OdoTax closed and the phone in your camera bag. That works as long as location is set to Always on an iPhone, or Allow all the time on Android, with Precise on; allow Physical activity (Motion & Fitness on an iPhone) too, or a drive can be noticed a mile or two in, and on Android set battery use to Unrestricted; Settings → Tracking configuration shows anything still missing. Moving the car across a venue's lot isn't kept: drives shorter than 0.2 mile or a minute are dropped. On an iPhone you can end a drive as you park with Stop drive on the Lock Screen, or by telling Siri “End my drive in odo” (on your home screen the app is called odo) (how detection works).

Little. On a wedding day the car is parked most of the time, and between drives OdoTax doesn't track where you are: the phone waits for the next drive with the motion sensors it already runs and a boundary around where it last stopped, and GPS runs at full accuracy only while a drive is being recorded. What to watch is the phone's own power saving: on an iPhone, Low Power Mode can slow background work, and on Android a battery saver that limits location can make drives go missing or end early; Settings → Tracking configuration warns about both. On Android you'll see a notification the whole time, “Ready to detect a drive” and then the miles so far, because Android requires one from any app that uses location in the background (battery use).

Yes. The route and the miles come from the phone's GPS, which needs no internet; the drive is kept on the phone and uploads by itself once you're back in signal, and until then Home says “N drives tracked offline.” Sorting or editing a drive and adding an odometer reading need a connection, so do those later. Silent mode and Do Not Disturb don't stop it either, because detection doesn't depend on notifications at all; by default OdoTax sends one reminder a week, on Sunday evening, when drives are waiting to be sorted. A barn or a field with no street address is still recorded where you parked, and to find the spot by name next time, save it under Settings → Named places → Add place → My location doesn't have an address — pick on map (without a connection).

Each drive waits until you say what it was: on Home, tap Classify and the drives come up one at a time, tap Business or Personal, or press and hold Business to pick a purpose; on the website you can tick a whole wedding Saturday and mark it at once. The purpose is the line the report prints to say why a business drive was made, and a business drive without one shows “Not recorded” in the PDF. OdoTax starts you with purposes such as Customer visit, Meeting, Errand / supplies and Airport / travel, and you add your own, up to 40 characters, under Settings → Custom purposes: “Wedding — Harlow/Kim”, “Consultation — Patel”, “Scouting”, “Print lab”. After you hold Business and pick one, a single tap on Business sorts the next drive with that same purpose, and the PDF prints each end of a drive as a street address, not your name for the place, so name the client in the purpose. Sorting once a week is enough: a log kept weekly counts as written at or near the time (business or personal).

Until you change it, yes: work hours start as Monday to Friday, 9 to 6, so a drive inside them is suggested as business and one outside as personal, and a Saturday wedding comes up as personal. A suggestion sorts a drive only when you tap Apply, unless you turn on Auto-classify, which sorts drives by the clock without asking, so set your hours before you switch it on. Under Settings → Work hours, tap Saturday or Sunday to give it hours, or Add shift for evening sessions, or switch the off-hours suggestion off (on the website, Settings → Classification → Off hours = personal). Saved places and frequent drives are suggested before the clock, so a drive from or to your saved Home is still suggested as personal, and on an irregular week you may prefer to switch work hours off and sort each drive with a tap (sorting by schedule).

It suggests it: under Settings → Named places, save your home with the kind Home and the studio with the kind Work, and drives between them are offered as Commute, kept out of the deduction but counted, because Schedule C asks for the car's commuting miles. Drives from the studio to a session are offered as business. A drive from home straight to a client or a venue is suggested as Personal, because one end is home, so mark it Business when the rules for your setup say it counts. If your home office qualifies, leave the studio as an ordinary place, so drives from home to it aren't offered as Commute (the commute).

Yes. In the app, open Drives and tap +, pick From and To (a saved place or an address), and OdoTax measures the road between them; change the distance if you went another way, then set the time, the vehicle and the purpose, or on the website use Trips → Add a drive. The drive says Added by hand, with an asterisk in the PDF, and that isn't a mark against it: a log kept by hand is still a log. Drives can be added back to January 1 three years ago, and on the free plan a month that already has its 35 free drives takes no more added by hand. If drives keep going missing, check Settings → Tracking configuration first (a missed drive).

Getting the app, and what it costs

OdoTax runs on an iPhone with iOS 17 or newer and on Android 7 or newer, and the same account opens in any browser at my.odo.tax, where a month of drives fits on one screen. It isn't listed in the App Store and Google Play yet, so Get the app on this page (odo.tax/get) leads to the test version: TestFlight, Apple's app for testing new apps, on an iPhone, and the Android test on Android. If you carry a personal phone and a work phone, sign in to one account on both: each records the drives it's on, and when both record the same drive, OdoTax keeps one. The app, the website and the reports are in English, built for US tax returns (the web account).

The free plan covers 35 drives each calendar month; it needs only an email (no card), doesn't expire, and includes everything else, PDF and CSV reports too. Every drive counts toward the limit, personal ones too, and a long stop starts a new drive: the wedding Saturday on this page is five drives, a 20-minute stop at the print lab splits a trip in two, and a weekday commute to a W-2 job is two drives a workday on its own. Drives past the limit are still recorded but arrive Locked, left out of totals and reports, and the count starts again on the 1st; Settings shows how many free drives are left this month. Pro removes the limit for $7.99 a month or $74.99 a year (the free limit).

Yes: a monthly plan can be canceled any time, Pro runs to the end of the period you paid for, the account then goes back to the free plan, nothing is deleted, and drives recorded while you were paying stay open for good. Drives locked in a month on the free plan stay locked when you subscribe later, though, and once they're out of reach they're hidden from the list, not deleted: only an account's first payment for Pro also reopens the 31 days before it, and only once, so start Pro before a busy month passes 35 drives, not after. Nine months of Pro cost $71.91 month by month; from ten months on, the $74.99 year is cheaper. A plan is managed where you bought it: the App Store, Google Play or the website (change or cancel).

At tax time

A report, as a PDF and a CSV: in Reports, pick a period (last tax year, a quarter, the year so far, or your own dates), all drives or business only, and a car if you have more than one. Before you make it, sort every drive still waiting, because an unsorted one adds nothing, fill in any purpose the report would print as “Not recorded,” add your odometer readings, and set the car's In business use since date under Vehicles on the website. The PDF's first page has the figures for Schedule C, line 9 and Part IV, and OdoTax doesn't connect to tax software, so you or your preparer type them in, whatever you file with; the CSV opens in any spreadsheet. To hand it over, save your accountant once as a contact and tap Email this report; they don't need an account (send a report).

No. OdoTax keeps the log and applies the IRS standard mileage rate to the drives you mark as business; which drives are business for your work, whether your photography is a business at all, and whether the standard rate or actual costs suit your car are for you and your tax preparer. The rules on this page come from IRS Publications 463, 587 and 334 and the Schedule C instructions, and our guides quote them, starting with home office and mileage.

Privacy

“All the time” (Always on an iPhone) is what lets OdoTax catch a drive that starts while OdoTax is closed; with “only while using,” it records nothing unless OdoTax is open on screen, and during a drive it usually isn't. It also needs Precise location, because a log built from rough positions isn't accurate enough to claim. GPS runs at full accuracy only while a drive is being recorded: once you've parked at a client's home, the drive ends there and the phone waits for the next one; between drives it is asked where it is when you use Locate in your web account to find a lost phone, an answer kept for 30 days, or when OdoTax support looks into drives that went missing. For hours you don't want logged, Settings → Pause auto-tracking in the app stops detection For 1 hour, For 4 hours, Until tomorrow 9am or For the rest of today, on every phone on your account; nothing is recorded meanwhile, business drives included, but you can add one by hand (what data is kept).

Your clients see a drive only in a report you send them. For each drive OdoTax keeps the route, both addresses, the miles and the times, plus what you add. A map service fits the GPS points to the roads and an address service turns the two ends into street addresses, and under the privacy policy service providers like these get only the data their job needs. Whoever you send a report to sees the addresses of both ends of each drive in it and your purposes, client names included, and in the CSV your notes and your names for saved places too, but not the route; make a report for business drives only and your personal stops stay out. If you connect OdoTax to Claude, it is sent your drives, totals and saved places when it asks, never a drive's GPS track, and if you report a problem with a drive, a person on the OdoTax team looks at it (what data is kept).

Words on this page

The terms, in plain English

Every term on this page, in a line or two.

Publication 463
The IRS's guide to travel, gift and car expenses; most of the rules on this page are quoted from it.
Publication 587
The IRS's guide to business use of your home, with the test a home office has to pass.
Publication 334
The IRS's tax guide for small business, including what counts as business income.
Self-employed (1099 contractor)
You're paid for the result of the work, not managed as an employee, and nobody takes tax out of what you're paid; the other name comes from the 1099 forms that report what you were paid.
1099-NEC
The form a business sends you, and the IRS, when it paid you $2,000 or more in 2026 ($600 through 2025) for work done for that business; a couple paying for their own wedding sends none. The income counts whether or not one arrives.
1099-K
The form a payment app or online marketplace sends once it has paid you more than $20,000 in more than 200 payments in a year (some send one below that), and a card processor sends for card payments of any total; the income counts whether or not one arrives.
W-2 employee
Someone whose employer takes tax out of each paycheck and sends a Form W-2 in January; on a federal return, an employee can't deduct driving the employer doesn't pay back, apart from a few groups such as Armed Forces reservists.
Withholding
Tax an employer takes out of each paycheck and pays in for you; nobody withholds tax from what you earn in your own business, which is why estimated taxes may be due.
Sole proprietor
Someone who owns a business alone and hasn't made it a corporation, and reports its income and costs on Schedule C of their own return.
Single-member LLC
A limited liability company (LLC) with one owner, who reports its income and costs on Schedule C like a sole proprietor unless the LLC chose to be taxed as a corporation.
S corporation
A corporation whose profit is taxed on its owners' returns; an owner who works in it is treated as its employee.
Partnership
How the IRS taxes a business with two or more owners, a two-member LLC included, unless it chose otherwise; the business's costs then generally go on the partnership's own return, not on a Schedule C.
Business (for tax purposes)
Something you do mainly to make a profit, regularly rather than now and then; a photography business you own alone goes on Schedule C.
Hobby
Something you do mainly for pleasure rather than profit; its income is still reported, on Schedule 1, line 8j, but none of its costs, the miles included, can be deducted.
Schedule C
Profit or Loss From Business: the part of your federal return where a business you own by yourself reports what it took in and what it cost.
Form 1040
Your federal income tax return; Schedule C and Schedule 1 go with it.
Schedule 1
Additional Income and Adjustments to Income: the form that carries extra income to your Form 1040; a business's profit from Schedule C goes on its line 3, and a hobby's income on line 8j.
Line 9, Car and truck expenses
The Schedule C line for your car: business miles at the standard rate, or the business share of running costs such as gas, repairs and insurance (depreciation goes on line 13, lease payments on line 20a), plus business parking and tolls.
Part IV, Information on Your Vehicle
Schedule C's questions about the car: when it went into business use, its business, commuting and other miles, and whether you have written evidence.
Profit
What the business took in, less what it cost; income tax and self-employment tax are figured on it.
Deduction
A cost taken off the income you're taxed on; it is not money paid back to you.
Refund
Money the IRS sends back when you paid more tax during the year than you owe.
Self-employment tax
Social Security and Medicare tax for people who work for themselves: 15.3% of 92.35% of profit, owed once that 92.35% comes to $400 or more for the year. The 12.4% Social Security part stops once wages and self-employment earnings together pass $184,500 in 2026.
Standard deduction
The flat amount taken off your income when you don't itemize; business miles come off your profit on Schedule C either way.
Itemizing
Listing deductions on Schedule A, the itemized-deductions form, instead of taking the standard deduction; it matters for medical and charity miles, not business miles.
Standard mileage rate
One IRS amount per business mile that stands in for gas, repairs, insurance and wear: 72.5¢ for drives through June 30, 2026, and 76¢ from July 1.
Actual expenses
The other way to deduct a car: the business share (business miles divided by total miles) of what it really cost to run, backed by receipts.
Depreciation
Deducting a car's cost over several years instead of all at once; straight line spreads it evenly. 35¢ of each 2026 standard-rate mile counts as depreciation.
Section 179 and the special depreciation allowance
Two ways to deduct much of a car's cost in its first year in service, under actual expenses; the second is often called bonus depreciation. Take either and that car can never use the mileage rate.
Basis
What the car counts as having cost you for tax purposes; depreciation lowers it, though not below zero, and it matters when you sell the car.
Business mile
A mile driven for the work: between the stops of a shoot, from your studio to a session, to a client meeting, or to the camera store, a gear rental shop or the print lab.
Commuting
Driving between home and your regular place of work, such as a studio you rent; never deductible, however far. With a home office that qualifies, home to the studio isn't commuting. OdoTax keeps commuting drives under Commute, out of the deduction but counted for Part IV.
Regular place of work
A studio or other place you work at or report to regularly.
Temporary work location
A place where the work is realistically expected to last, and does last, a year or less, such as a wedding venue, a park or a client's home for a session; a place you shoot at every week for more than a year isn't one.
Metro area
Generally the city and its suburbs; the IRS gives no distance in miles.
Home office that qualifies (principal place of business)
A space at home used only and regularly for the business that is its principal place of business: most often because you do the paperwork there (booking, invoices, ordering, the books) and at no other fixed place, or because the most important work and most of your time are there. Editing there is business use too.
Tax home
Generally the area of your regular place of business, or, if you have none, possibly where you regularly live; travel rules start only when work keeps you away from it overnight.
Mileage log
Your record of each business drive (the date, where you went, why, and the miles) plus each car's total miles for the year.
Business purpose
One line saying why a drive was for work, naming the shoot or the client.
At or near the time
While you still remember the drive; a log kept weekly counts.
Odometer reading
The number on the dash on a given date; one at each end of the year proves the car's total miles.
Placed in service
The date a car started being used in the business (Schedule C, line 43); for a family car, the day the photography started using it. In OdoTax it is In business use since, set on the vehicle in the web account.
Accountable plan
A way for an employer or your own corporation to pay back work miles: you account for them and return any excess, and the payment isn't income to you.
Estimated taxes
Tax paid four times a year with Form 1040-ES when nobody withholds it and you expect to owe $1,000 or more.
Form 1040-X
The form for changing a tax return you already filed.
CSV
The same drives as the PDF, in a spreadsheet file; every report comes with one, and it opens in any spreadsheet.
Locked drive
In OdoTax, a drive past the free plan's 35 in a month: recorded, but it can't be sorted and is left out of totals and reports. Going Pro opens every drive from then on, and an account's first payment also reopens the 31 days before it; locked drives older than that are hidden from the list, not deleted.
Frequent drive
In OdoTax, a route saved with its category and purpose; every drive on it is sorted the moment it arrives.

Put it on your phone

Install the app, sign in and turn tracking on. From your next drive, OdoTax records each one; you sort them when you have a minute, after a shoot or once a week.

Read first: when the first drive of the day counts, and a photographer's year on Schedule C.