How to Fill Out a Daily Log Book for Tax Purposes

by Kaye Morris ; Updated September 11, 2015
Keep a general logbook of your activities for tax deduction purposes.

Logbooks are an Internal Revenue Service-approved method of tracking business expenses that may not necessarily yield receipts. Automobile expense, such as mileage expense and tolls, is one of the most common business expenses maintained by log. The IRS has guidelines that determine what type of expenses can be claimed based on logged records and what needs to be included in the logged records. To claim the expenses on your taxes, you need to properly fill out a logbook based on IRS regulations.

Determine if the business expense you wish to deduct can be supported by logged records. In general, expenses under $75, except for lodging and transportation expenses can be recorded using a daily log, if no receipt is available.

Create a log using spreadsheet software or a columnar pad. Label the columns from left to right "Date," "Time," "Amount," "Place" and "Description."

Fill in the daily log book with the date and time of each expense. Fill in the amount of the expense or the total mileage driven in the Amount column. Enter the destination you were driving to or the place where the expense occurred in the Place column, and a description of the purpose for the mileage or expense in the Description column.

About the Author

Kaye Morris has over four years of technical writing experience as a curriculum design specialist and is a published fiction author. She has over 20 years of real estate development experience and received her Bachelor of Science in accounting from McNeese State University along with minors in programming and English.

Photo Credits

  • woman writing in journal image by jimcox40 from