Executive summary
IRS-compliant mileage tracking requires business connection, contemporaneous records, and return of excess reimbursements under accountable plan rules. GPS shift-session logs satisfy substantiation when they capture date, miles, and business purpose linkage — replacing reconstructed spreadsheets that fail audit.
Accountable plan checklist
| Requirement | GPS platform support |
|-------------|---------------------|
| Business connection | Shift tied to work role |
| Substantiation | Timestamp + road miles |
| Return excess | Adjust before payroll export |
| Written policy | Employer handbook |
2026 rate practice
Verify annual IRS standard mileage rate for business use. Rate covers depreciation, fuel, insurance — employees cannot double-claim itemized fuel on same miles.
Contemporaneous standard
IRS Publication 463: records at or near trip time. End-of-month reconstruction fails examiner review.
Scootee compliance exports
Distance Engine · [IRS rate resource](/resources/irs-mileage-rate-2026/) · [Contact](/contact/)