The Gig Driver's Tax Position
Rideshare and delivery platforms treat you as an independent contractor. You report income on Schedule C and pay self-employment tax — which also means your vehicle costs are business expenses. For a full-time driver, the vehicle deduction is usually the single biggest deduction on the return. Getting it right is worth real money; documenting it badly is how deductions get disallowed.
Your Two Options (Quick Recap)
- Standard mileage: 72.5¢ per business mile in 2026. Simple, and often generous for high-mileage drivers of efficient EVs.
- Actual expenses: deduct the business share of everything the car really costs — including every kWh you charge, plus depreciation, insurance, and repairs.
Which one pays more depends on your miles, your car's price, and your electricity rate — see the full method comparison. Many drivers discover that with an EV, they should at least know both numbers before filing.
What Counts as Deductible Charging
- Home charging before/after shifts — the business-use share of those kWh.
- Public and DC fast charging during shifts — usually close to 100% business, at the price you actually paid.
- Charging between rides while waiting for orders — business use.
Not deductible: charging for personal trips. That's why the business-use percentage matters — for most gig drivers it's simply business miles ÷ total miles for the year.
The Record-Keeping Problem (and the Fix)
Mileage apps track miles, but for the actual expense method the IRS also wants to see what the electricity cost — per session: date, kWh, price, location. Reconstructing that from a utility bill in April doesn't work; home charging is invisible inside your household usage. Here's what an IRS-ready charging log needs.
This is exactly what ChargeDoc automates:
- Connect your home wallbox (Wallbox Pulsar, go-e Charger, Tesla Wall Connector Gen 3). Every overnight charge is logged automatically with kWh and cost at your utility rate — even 2 a.m. scheduled charges you'd never write down.
- Log public fast-charging in seconds — amount, price, location — right at the charger.
- Set your business-use percentage once.
- At tax time, export the IRS Business Use Report: a Schedule C basis PDF with per-session detail, monthly totals, and your deductible sum. Hand it to your tax preparer, done.
Bonus: Know Your Real Cost per Mile
ChargeDoc's EV vs. gas comparison shows your true fuel cost per mile based on your actual sessions. For gig drivers this doubles as a profitability tool: when you know a delivery hour costs you $1.10 in electricity instead of $4 in gas, you can decide which orders are worth taking.
Disclaimer: ChargeDoc reports are informational only and not tax advice. Consult a CPA or tax advisor before filing — especially for depreciation and method selection.