Gig Worker Expense and Mileage Log

GIG WORKER EXPENSE AND MILEAGE LOG

SECTION 1: WORKER INFORMATION

Full Legal Name: _______________________________________________

Address: _______________________________________________

City, State, ZIP: _______________________________________________

Phone: _______________________________________________

Email: _______________________________________________

SECTION 2: PLATFORM INFORMATION

Platform(s) Worked For:

SECTION 3: VEHICLE INFORMATION

Vehicle Used for Work:

Vehicle Ownership:
☐ Owned (making payments)
☐ Owned (paid off)
☐ Leased
☐ Rented
☐ Borrowed

Insurance Information:

• Insurance Company: _______________________________________________
• Policy Number: _______________________________________________
• Rideshare/Commercial Endorsement: ☐ Yes ☐ No

SECTION 4: IRS MILEAGE RATES

Standard Mileage Rates (Update Annually):

California Proposition 22 Rate: $0.30/mile (engaged miles only)

Note: You can use either the standard mileage rate OR actual expenses, but not both. Choose one method at the beginning of the year and use it consistently.

☐ Using Standard Mileage Rate Method
☐ Using Actual Expense Method

SECTION 5: DAILY MILEAGE LOG

LOG INSTRUCTIONS

Record every trip made for gig work. Include:

• Start odometer: Reading at beginning of work session
• End odometer: Reading at end of work session
• Business miles: Miles driven specifically for work
• Purpose: Specific description of trips (e.g., "3 DoorDash deliveries")

MONTH: _______________________________________________

SECTION 6: MONTHLY MILEAGE SUMMARY

Business Use Percentage: _______ %
(Business Miles ÷ Total Miles × 100)

SECTION 7: EXPENSE LOG

A. VEHICLE EXPENSES (If Using Actual Expense Method)

Vehicle Expense Summary:

B. PHONE AND DATA EXPENSES

Annual Phone/Data Total: $_______________

C. EQUIPMENT AND SUPPLIES

Annual Equipment Total: $_______________

D. PARKING AND TOLLS

Annual Parking: $_______________
Annual Tolls: $_______________

E. OTHER BUSINESS EXPENSES

Annual Other Expenses: $_______________

SECTION 8: ANNUAL EXPENSE SUMMARY

SECTION 9: INCOME AND EXPENSE COMPARISON

ANNUAL SUMMARY BY PLATFORM

NET INCOME CALCULATION

EFFECTIVE HOURLY RATE

SECTION 10: STATE-SPECIFIC TRACKING

CALIFORNIA PROPOSITION 22 TRACKING

(For California app-based drivers)

Engaged Time vs. Online Time:

Prop 22 Minimum Calculation:

• Engaged hours: _________ × 120% min wage ($________) = $_________
• Engaged miles: _________ × $0.30 = $_________
• Total Prop 22 Guarantee: $_________
• Amount Received: $_________
• Shortfall (if any): $_________

CALIFORNIA LABOR CODE § 2802 TRACKING

Expense Reimbursement Claim:

MASSACHUSETTS EXPENSE TRACKING

Expense Reimbursement Claim (Treble Damages Eligible):

NEW YORK/NEW JERSEY TRACKING

Expense Documentation:

SECTION 11: RECEIPT ORGANIZATION

RECEIPT STORAGE SYSTEM

☐ Physical folder system (organized by month)
☐ Digital scanning (app or scanner)
☐ Email folder for digital receipts
☐ Accounting software
☐ Spreadsheet with photo links

Recommended Apps for Receipt Tracking:

• Everlance
• Stride
• Hurdlr
• Quickbooks Self-Employed
• MileIQ

RECEIPT LOG

SECTION 12: TAX PREPARATION CHECKLIST

DOCUMENTS NEEDED FOR TAX FILING

☐ Form 1099-NEC or 1099-K from each platform
☐ This completed mileage log
☐ All expense receipts organized by category
☐ Bank statements showing business income/expenses
☐ Vehicle information (year, make, model, purchase date)
☐ Beginning and ending odometer readings
☐ Business use percentage documentation
☐ Home office information (if applicable)
☐ Health insurance premium statements
☐ Estimated tax payment records

KEY TAX FORMS FOR GIG WORKERS

SECTION 13: VERIFICATION AND CERTIFICATION

I certify that this mileage and expense log is accurate and complete to the best of my knowledge. I have maintained contemporaneous records as required by IRS regulations.

Signature: _______________________________________________

Date: _______________________________________________

IMPORTANT NOTES

IRS Record Retention: Keep all mileage logs and expense records for at least 3 years from the date you file your tax return (longer if there are issues).

Contemporaneous Records: The IRS requires that mileage logs be kept at or near the time of travel. Reconstructed logs may not be accepted.

Business vs. Personal Use: Only business miles are deductible. Commuting from home to a regular work location is generally not deductible, but gig work mileage typically qualifies.

State Requirements: Some states (like California) require employers to reimburse business expenses regardless of tax treatment.

ADDITIONAL PAGES

☐ Additional monthly mileage log pages attached
☐ Additional expense log pages attached
☐ Receipt copies attached
☐ Platform earnings statements attached

NOTES

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