IRS §274(d) Compliant · v0.1 · Built 2026

The Mileage Tracker
Built by a Tax Pro

MileLog Pro automatically records every trip, resolves real street addresses, and generates audit-ready IRS reports — designed by Valerii Gantcev, CTEC #A357461, to survive the exact scrutiny the IRS applies under §274(d).

IRS §274(d) Copyright #1-15149208442 GPS + Odometer CSV · XLSX · PDF · KML Free tier available PWA — works offline

From your driveway
to your tax return.

Five panels. One minute. You'll understand exactly what MileLog Pro does — and why it matters at audit time.

01
🚗
"I have a client meeting across town. I open MileLog and tap START."
Trip begins
02
📡
GPS locks on. Every movement is tracked and filtered — no phantom miles from signal noise.
GPS + Kalman filter
03
🏠
"I arrive. The app already knows: 2150 Wilshire Blvd, Los Angeles, CA 90057."
Auto address · §274(d)
04
📋
I tap STOP. Mileage confirmed: 11.4 mi · $8.26 deduction. Logged. Synced. Done.
Saved to cloud
05
💰
Tax time: one tap exports a full IRS report. Accountant is happy. IRS has nothing to question.
Audit-ready export
⚖️
Why this matters:  IRC §274(d) requires contemporaneous mileage records — meaning logged at the time of the trip, not reconstructed from memory. Without a proper log, the IRS disallows the entire deduction. MileLog Pro creates a compliant, timestamped, geolocated record for every mile you drive.

Everything the IRS requires.
Nothing you don't need.

Built from the ground up around IRC §274(d) — the federal statute that defines exactly what a mileage log must contain to be deductible.

📍

Live GPS Tracking

Continuous GPS recording with Kalman-filter noise reduction — smooths out jumps and signal errors automatically. Ignores GPS readings with accuracy worse than 50 meters.

Kalman Filter
🏠

IRS-Compliant Addresses

Automatically resolves every GPS coordinate to a full street address: house number + street + city + state + ZIP — using Nominatim reverse-geocoding with zoom-18 precision.

Nominatim API
📊

Odometer Ledger

Daily opening and closing odometer entries create a continuous, verifiable record — the standard IRS auditors look for first when reviewing §274(d) mileage deductions.

§274(d) Standard
🗂

Trip Categorization

Business, Medical, Charitable, and Moving trips — each with the correct 2026 IRS rate applied automatically ($0.725/mi Business, $0.21/mi Medical, $0.14/mi Charitable).

Auto IRS Rates

Cloud Backup & Sync

Trips automatically sync to Supabase cloud with upsert conflict resolution — so your records are never lost if you switch phones or reinstall the app.

Supabase · RLS
🔍

Export Readiness Check

Before any export, the app scans every trip for IRS compliance: complete addresses, valid purpose, odometer records, and no gaps. Blocked exports show exactly what's missing.

Pre-export Audit

Designed for IRC §274(d).
Not just inspired by it.

The IRS requires contemporaneous records with specific fields. MileLog Pro was designed around these exact requirements — by a licensed tax preparer who audits mileage records professionally.

What §274(d) Requires

  • Date of each business use
  • Mileage for each trip (GPS + odometer)
  • Business purpose of the trip
  • Place/destination (full address)
  • Contemporaneous records (logged at time of trip)
  • Supporting odometer records
IRC §274(d) · Rev. Proc. 2024-40

What MileLog Pro Provides

  • Date + start/end timestamps on every trip
  • GPS mileage AND odometer mileage — both recorded
  • Required business purpose field on every trip
  • Nominatim full address: "123 Main St, Los Angeles, CA 90001"
  • Live GPS capture — records created during the actual trip
  • Daily odometer ledger with opening/closing readings
Verified by CTEC #A357461

Four audit-ready formats.
One click to export.

Every export passes a pre-flight IRS compliance check. If any trip has incomplete data, the export is blocked with a precise list of what needs to be fixed.

CSV

Plain-text format for accountants and CPAs — opens in Excel, Google Sheets, or any tax software. All fields, all trips.

XLSX

Formatted Excel workbook with totals row, IRS rates applied, and columns labeled per §274(d) field names.

PDF

Printable audit report — named driver, vehicle, plate number, odometer range, trip-by-trip table and totals.

KML

Google Earth/Maps format — every trip as a route on a map. Visual proof of travel routes for IRS audit support.

This is not a notes app
with a mileage counter.

Each technical decision was driven by a specific IRS audit scenario or real-world GPS problem that cheaper apps ignore.

01

Kalman Filter GPS Smoothing

Raw GPS has noise — signal bounces between coordinates even when the vehicle is stationary. A Kalman filter continuously estimates the true position by weighting GPS accuracy, eliminating phantom mileage. Standard in aviation; rare in consumer mileage apps.

02

Contemporaneous Address Resolution

Addresses are looked up at the moment the trip occurs — not reconstructed later. Nominatim zoom-18 with addressdetails=1 returns the full postal address. The result is cached per coordinate cluster to stay within rate limits without sacrificing accuracy.

03

Odometer Continuity Ledger

The app maintains a daily odometer ledger — opening and closing readings for every driving day. Gaps are flagged before export. The IRS specifically checks for odometer continuity; most apps don't track it at all.

04

Offline-First Architecture

All data lives in IndexedDB (milelog_v6) — trips are saved locally first and synced to Supabase cloud when connectivity is restored. A PWA manifest enables home-screen install on any device. The app works without internet — critical when driving in dead zones.

05

Pre-Export IRS Compliance Scan

Before generating any report, the app checks every trip for: complete address (must include state + ZIP), valid business purpose, non-zero mileage, odometer records for the reporting period, and date continuity. Blocked trips show a specific, actionable error — not a generic warning.

Start free. Upgrade when
your deductions grow.

Free tier is genuinely usable — 50 trips/month covers most occasional drivers. Pro is for full-time gig workers, sales reps, and anyone under IRS scrutiny.

Free
$0/mo

No credit card. No signup required to try.

  • Up to 50 trips/month
  • GPS tracking + addresses
  • CSV export
  • Basic odometer ledger
  • PDF & XLSX exports
  • Cloud backup
Start Free →

Built by a licensed preparer.
Protected by federal law.

§274(d)
Federal IRC code built into every feature — not a footnote
CTEC
License #A357461 — registered California tax preparer
©2026
U.S. Copyright Registration
Case #1-15149208442
CUTSA
Trade secret algorithms protected under California CUTSA Cal. Civ. Code §3426

Your mileage log is
one tap away.

No install. No account required for free tier.
Works on any device with a browser.

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