The 2026 IRS mileage rate is 72.5 cents per mile. Most self-employed filers focus on that number and skip the records standard that determines whether they actually keep the deduction. Here is what the IRS requires, and what fails at audit.
Most receipt apps only cover one or two stages of the self-employed record-keeping cycle. Here is what the full paper trail requires and how the main tools compare across all four stages.
The IRS does not ask whether you have a receipt. It asks what your record proves. Here is what business expense documentation must show, how long it must survive, and whether a phone photo counts.