44c — Other Miles Updated for tax year 2025

What this line means

All miles driven in this vehicle during the year that are neither business miles (line 44a) nor commuting miles (line 44b). This includes personal errands, family trips, vacations, and any other non-business driving. Together, lines 44a, 44b, and 44c should equal the total miles driven in the vehicle for the year.

Does this apply to you?

• You complete Part IV and need to account for all miles driven in the vehicle
• You use a vehicle for both business and personal purposes
• You need to demonstrate the split between business and personal use

Easy to overlook

The three mileage lines must add up to total miles driven Lines 44a + 44b + 44c should equal the total miles you put on the vehicle during the year. The IRS can verify this using odometer readings from your maintenance records or vehicle registration. If the three lines do not add up to a reasonable total, it suggests one category is overstated or understated. ¹ [SOURCE: IRS Schedule C instructions — Part IV, Line 44c]

A low “other miles” number with high business miles draws scrutiny If you report 20,000 business miles and only 1,000 personal miles, the IRS may question whether you really used the vehicle almost exclusively for business. Unless you have a second personal vehicle, a very low personal mileage number relative to business miles is a red flag that warrants strong documentation. ² [SOURCE: IRS Publication 463 — Travel, Gift, and Car Expenses]

Watch out for this

Underreporting personal miles to inflate the business-use percentage. When using actual expenses, your deduction is based on the percentage of business miles to total miles. Reporting fewer personal miles makes the business percentage higher and the deduction larger. The IRS compares reported mileage against what is reasonable for your household and vehicle count.

Related lines on your return

• Line 44a — Schedule C — Business miles; the deductible portion of your driving
• Line 44b — Schedule C — Commuting miles; non-deductible work commute
• Line 9 — Schedule C — Car and truck expenses; the deduction supported by this mileage data