Farrier Mileage Tracking: Deduct Every Business Mile

Mileage is the deduction most farriers underutilize. The average full-time farrier drives 12,000 to 18,000 business miles per year -- worth $8,040 to $12,060 in deductions at the 2025 IRS standard mileage rate of 67 cents per mile. That's real money that gets left behind when farriers don't keep proper records.

The IRS requires a contemporaneous log -- which means you track mileage as you drive it, not reconstruct it months later from memory. A log created after the fact doesn't meet the standard and creates audit risk. The good news is that tracking mileage correctly takes less than two minutes per day once you have a system in place.

TL;DR

• The average full-time farrier drives 12,000-18,000 business miles per year -- at the 2025 IRS rate of 67 cents per mile, that's $8,040 to $12,060 in potential deductions that go unclaimed when records aren't kept.
• The IRS requires a contemporaneous log (tracked as you drive, not reconstructed later) with five elements per trip: date, start location, destination, business purpose, and miles -- missing any one element weakens the log.
• Standard mileage rate (67 cents/mile in 2025, multiply by business miles) is the right choice for most farriers -- simpler, requires only the mileage log, and is often comparable to or better than the actual expense method.
• FarrierIQ's route optimization data creates a corroborating business trip record when used alongside a dedicated mileage tracking app -- the combination is more audit-resistant than either alone.
• Consistent round numbers in a mileage log (every trip exactly 15 miles, every day exactly 80 miles) signal reconstruction to an IRS auditor -- real driving produces varied numbers.
• The home-to-first-stop question has nuance: if your home qualifies as your principal place of business, the first trip of the day may be deductible -- confirm with your accountant rather than assuming.
• You must choose between standard mileage rate and actual expense method per vehicle per year -- you can switch between years but not mid-year; consult your accountant before making the choice.

What Counts as Business Mileage for a Farrier

Business mileage is any driving done for business purposes. For farriers, that includes:

• Driving from your home (or first stop) to client barns
• Driving between client barns during your workday
• Driving to purchase equipment, shoes, or supplies
• Driving to continuing education events, farrier clinics, or trade shows
• Driving to the bank to deposit business funds
• Driving to meet with your accountant or attorney about business matters

What doesn't count as business mileage: the commute from your home to your home base of operations (if you have a fixed facility), personal errands mixed into a workday route, and driving for personal horse activities.

The home-to-first-stop question is worth a careful look. If your truck is parked at home and you drive directly to client barns each day, each day's first client is a deductible trip from home. If you stop somewhere personal on the way, you may need to calculate from your last business stop to the client.

The Two Methods: Standard Mileage Rate vs. Actual Costs

You have two options for deducting vehicle costs, and you must choose one per vehicle per year (you can switch between years, but not mid-year):

Standard Mileage Rate: Multiply your business miles by the IRS rate (67 cents per mile in 2025). This method is simpler because you only need to track miles -- not every fuel purchase, repair, or insurance payment. It's the right choice for most farriers.

Actual Cost Method: Track every vehicle expense (fuel, oil changes, tires, insurance, registration, repairs, depreciation) and deduct the business-use percentage. If your truck is used 85% for business, you deduct 85% of those costs. This method can be worth more if your vehicle has high operating costs, but it requires much more detailed record-keeping.

For most farriers -- especially those driving a work truck primarily for client routes -- the standard mileage rate is both simpler and financially comparable or superior.

What Your Mileage Log Needs to Include

The IRS is specific about what a valid mileage log must contain for each trip:

1. Date of the trip
2. Starting location (your home, previous client, etc.)
3. Ending location (the client barn address or name)
4. Business purpose (farrier visit for [client name])
5. Miles driven (odometer reading at start and end, or trip distance)

A log that only shows dates and miles -- without destinations or business purposes -- will not satisfy an audit. The detail requirement exists to distinguish business trips from personal ones, so the IRS needs enough information to verify each entry.

Four Ways to Track Your Mileage

Option 1: Automatic GPS tracking app (recommended)

Apps like MileIQ, Everlance, or TripLog run in the background on your phone and automatically log every trip using GPS. You review trips at the end of each day and classify them as business or personal with a swipe. The app generates an IRS-compliant report whenever you need one. The subscription cost ($5 to $10 per month) is itself a deductible business expense, and it pays for itself with the first few miles it captures that you'd otherwise miss.

Option 2: FarrierIQ route tracking

When you use FarrierIQ's route optimization tools for your daily routes, the app is already tracking your movements between client stops. Combined with your client visit records, this creates a corroborating business trip log. Use it alongside a dedicated mileage app or log for the most complete record.

Option 3: Paper mileage log

A small notebook kept in the truck works fine if you fill it out consistently. Record the odometer reading when you start your first business trip each day and again when you end your last. Note the clients visited and total business miles for the day. Transcribe monthly totals to a spreadsheet. The challenge is consistency -- a paper log that's half-complete is worse than no log at all, because it suggests records were selectively kept.

Option 4: Google Maps or calendar corroboration

Some tax professionals use Google Maps history (if enabled) or calendar appointment records to corroborate a mileage log. These aren't primary records but can support one. Don't rely on them alone.

IRS-Compliant Mileage Log Template

| Date | From | To | Client / Purpose | Miles |

|------|------|----|-----------------|-------|

| 1/5 | Home | Jones Farm, 452 Meadow Rd | Farrier visit - Jones horses | 18 |

| 1/5 | Jones Farm | Miller Barn, County Rd 12 | Farrier visit - Miller horses | 11 |

| 1/5 | Miller Barn | Supply store | Equipment purchase | 6 |

| 1/5 | Supply store | Home | End of workday | 22 |

Keep this log in a format that you can export or print. Spreadsheets work well. FarrierIQ's tax records export can provide client visit data to corroborate your route log.

Year-Round Habits That Matter

Log as you drive: The "I'll fill it in tonight" habit breaks down quickly. The five seconds it takes to enter a trip on arrival is always available; the memory at 10pm isn't.

Note odometer start and end annually: Record your truck's odometer reading on January 1 and December 31 each year. This creates a total-miles benchmark that you can use to calculate what percentage of your total driving was business mileage -- a sanity check on your log.

Keep supporting records: Appointment logs in FarrierIQ showing client visits on specific dates corroborate that your mileage log entries represent actual business trips. This cross-reference is what makes a mileage log audit-proof.

Don't round: Log actual miles rather than estimates. Consistently round numbers (every trip is exactly 15 miles, every day is exactly 80 miles) look reconstructed to an auditor. Real driving produces varied numbers.

Frequently Asked Questions

How do I track mileage for a farrier business?

The most reliable method is a dedicated GPS mileage tracking app that runs in the background and automatically logs every trip. You classify trips as business or personal with a swipe at the end of the day. The app generates an IRS-compliant report with all the required information -- date, start and end location, miles, and business purpose. If you prefer a manual approach, keep a paper log in your truck and record each trip as you make it, including the starting location, destination, client or purpose, and exact miles. FarrierIQ's route tracking data can help corroborate your mileage log.

Can farrier software track business miles automatically?

FarrierIQ's route optimization feature tracks the routes you drive between client stops when navigating through the app. This data, combined with your appointment records, provides a strong corroborating record for your mileage deductions. For a fully IRS-compliant mileage log, pair FarrierIQ with a dedicated mileage tracking app that captures odometer data for each trip. The combination gives you both the business purpose (documented through client records) and the mileage data in a format that holds up to scrutiny.

How much can a farrier deduct per mile for taxes?

At the 2025 IRS standard mileage rate of 67 cents per mile, a farrier driving 15,000 business miles per year can deduct $10,050. The rate typically changes annually, so verify the current rate when calculating your deduction. You deduct the standard mileage rate in place of actual vehicle costs (fuel, maintenance, depreciation) -- you can't double-deduct by claiming both the standard rate and actual expenses. Most farriers find the standard mileage method produces a larger deduction than actual costs for a moderately maintained work truck.

How far back can I reconstruct mileage records if I haven't been tracking?

The IRS does not accept reconstructed mileage logs as primary records. A log created after the fact -- using Google Maps estimates, appointment calendars, or memory -- does not satisfy the contemporaneous documentation standard and will likely fail an audit. If you haven't been tracking mileage, the practical path forward is to start a clean, accurate log immediately using an automatic GPS app or the paper log method. For prior years without records, speak with your accountant about what supplementary documentation (appointment records, client locations, historical route information) might partially support a reasonable estimate -- but be aware that unsubstantiated estimates carry risk. The value of starting a proper system now is that every future year is fully documentable.

Sources

• Internal Revenue Service (IRS), Publication 463: Travel, Gift, and Car Expenses
• Internal Revenue Service (IRS), Revenue Procedure announcing annual standard mileage rates
• American Farrier's Association (AFA), farrier business management resources
• Small Business Administration (SBA), vehicle expense deduction guidelines for self-employed workers

Get Started with FarrierIQ

The average farrier leaves $8,000-12,000 in annual deductions unclaimed by not tracking mileage -- FarrierIQ's route optimization creates a corroborating business trip log that strengthens your mileage documentation, and the farrier tax records export gives your accountant the supporting data they need at year-end. Try FarrierIQ free and start building a mileage record that holds up.