Understanding Trip Purposes

Every trip in SmartMiles has a purpose. The purpose determines which IRS mileage rate applies and whether the trip is included in your deduction totals.

Purpose types

Business

Trips related to your work or self-employment. Examples:

• Driving to a client meeting
• Running work errands (office supplies, post office)
• Traveling between job sites
• Driving for a rideshare or delivery service

Not included: Your regular commute from home to your primary office. The IRS does not consider commuting a deductible business expense.

Personal

Any driving that is not for business, medical, charity, or moving purposes. Examples:

• Commuting to and from work
• Grocery shopping
• Social visits
• Vacation driving

Personal trips are tracked for your records but are not deductible.

Medical

Driving to and from medical care. Examples:

• Doctor, dentist, or specialist appointments
• Hospital visits
• Picking up prescriptions
• Driving to physical therapy

The medical mileage rate is lower than the business rate.

Charity

Driving while serving a qualified charitable organization. Examples:

• Delivering meals for a food bank
• Driving to volunteer at a nonprofit
• Transporting supplies for a charity event

The charity mileage rate is set by statute and is typically the lowest rate.

Moving

Driving related to a work-related move. This deduction is currently limited to active-duty military members who move due to a military order.

The moving mileage rate is the same as the medical rate.

How purposes affect your totals

Your trip summary and exports show totals per purpose. Only trips with a deductible purpose (Business, Medical, Charity, or Moving) contribute to your deduction amount. Unclassified trips are not included in any totals.

Choosing the right purpose

If you are unsure, Business and Personal are the most common choices. Classify every trip — even personal ones — so your records are complete. The IRS values a thorough log that shows all driving, not just the deductible trips.