Which Instacart miles can you deduct in 2026?
Instacart shoppers can deduct business miles at the IRS standard mileage rate: 72.5 cents per mile for January–June 2026 and 76 cents per mile for July–December 2026. Business miles include driving to the store, from the store to the customer, and from a delivery to the next store. Commuting is not deductible, and having the app open does not by itself make a drive a business drive. Keep a contemporaneous log, because Instacart's own mileage summary usually shows only engaged miles.
2026 rate change: the IRS raised the business rate mid-year because of fuel prices (Announcement 2026-11). Use 72.5¢ for miles driven through June 30, 2026 and 76¢ for miles driven from July 1 to December 31, 2026. Your mileage log needs dates so you can split the year.
Which miles count?
| Drive | Deductible? | Why |
|---|---|---|
| Store → customer | Yes | Core business drive. |
| Customer → next store or busy zone | Generally yes | Driving between business stops is an ordinary and necessary part of the work. Log the purpose. |
| Store → store during a shift | Yes | Between business stops. |
| Home → first store / last delivery → home | Depends | Commuting is personal. The result can change, for example if your home is your principal place of business. Ask a tax professional and apply one rule consistently. |
| Personal trip with the app open | No | The IRS has no "app is on" rule. The primary purpose of the trip must be business. |
Standard mileage vs. actual expenses
Standard mileage is simplest for most shoppers: business miles × the IRS rate. You don't deduct gas, repairs or insurance separately (the rate covers them), but you can still deduct business parking and tolls. To use it for a car, you generally must choose it in the first year you use that car for business.
Actual expenses adds up gas, insurance, maintenance, tires and depreciation, multiplied by your business-use percentage. It tends to help only with very high vehicle costs, and it needs much more paperwork.
Worked example
A shopper drives 9,000 business miles from January to June and 11,000 from July to December 2026:
- 9,000 × $0.725 = $6,525
- 11,000 × $0.76 = $8,360
- Total mileage deduction: $14,885
Using 72.5¢ for the whole year would give $14,500, about $385 less. Forgetting 4,000 return-trip miles in the second half would cost another $3,040 in deductions.
Prop 22 mileage pay is not the same thing
California shoppers receive $0.37 per engaged mile under Prop 22 in 2026. That is income, and it is taxable. The IRS deduction is a separate expense on Schedule C, and it can cover the same business miles. For 1,000 miles in the second half of 2026: $370 of mileage pay is reported as income, and $760 is deducted as vehicle expense. See how Prop 22 pay works.
What your mileage log must show
- Date of each drive.
- Start and end (addresses or odometer readings).
- Business miles driven.
- Business purpose, e.g. "Instacart delivery" or "return to store after delivery".
Record miles as you go (a GPS mileage app works), not from memory at year end. Also photograph your odometer on January 1 and December 31; your return asks for total miles driven in the year.
Why the app's mileage summary isn't enough
Shoppers commonly report that Instacart's mileage figures cover engaged order miles only. Drives to the first store, between stores and back after deliveries may be missing. A shopper who drove 25,000 business miles but deducts only a 12,000-mile platform summary loses 13,000 miles of deductions. Track your own miles independently.
The road-trip myth
Keeping the app on during a vacation drive does not make the trip deductible. If you genuinely take an order along the way, you can log only the extra detour miles driven to complete it, not the whole trip.
Frequently asked questions
What is the IRS mileage rate for Instacart shoppers in 2026?
The business standard mileage rate is 72.5 cents per mile for miles driven January 1 to June 30, 2026, and 76 cents per mile for miles driven July 1 to December 31, 2026, after the IRS mid-year increase (Announcement 2026-11).
Can Instacart shoppers deduct return-trip miles?
Generally yes, when you drive from a delivery to the next store or to a busy area to keep working. Those are miles between business stops. Log the business purpose of each drive. The drive home after your last delivery is treated differently.
Is driving from home to the first store deductible?
It depends. Commuting is normally personal, but the answer can change, for example if your home is your principal place of business. Ask a tax professional and apply the same rule every year.
Does having the Instacart app open make miles deductible?
No. There is no IRS rule that miles count because the app is open. A drive must have a business purpose and be recorded in your log.
Can I use Instacart's mileage summary for taxes?
It is a useful check, but shoppers report it usually includes only engaged order miles. Keep your own contemporaneous log so drives between stores and after deliveries are not missed.
Go deeper. Chapter 13 of the guide covers taxes for shoppers in full: self-employment tax, quarterly estimates, other deductions, and a ready-made tax and mileage tracker spreadsheet. Get the full guide or read chapters 1–2 free.