Substantiation of Mileage

The IRS has a more strick set of rules for travel, entertainment, and listed property deductions. For a deduction of business miles, you must record the following information:

• Date,
• Where you went,
• Who you saw,
• The purpose of the trip, and
• the miles.

The record must be recorded at or near the time of the event. All entertainment and travel deductions require a log with the information listed above.

For full details, read this article.