April 6, 2026 · 7 min read

How to Track Mileage Between Multiple STR Properties

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If you manage multiple STR properties, every trip between them is deductible business mileage — and your total annual deduction can easily reach thousands of dollars. Under IRC §274(d) and Reg §1.274-5T, the rules for multi-property tracking are the same as single-property tracking, but you need a system that correctly attributes each trip to the right property and captures the full route when you visit more than one in a day.

The Legal Basis: Business-to-Business Travel Is Always Deductible

When you operate your STRs as a business — which most Schedule C filers do — each property is a business location. Under Rev Rul 99-7, travel between two business locations is fully deductible. This means:

The key advantage for multi-property hosts: once you're on a business trip, driving between STR locations without returning home in between is all deductible as business mileage. You don't need to make separate trips home and back.

Multi-Property Math

A host with three properties who makes a weekly circuit (home → Property 1 → Property 2 → Property 3 → home) covering 60 miles round trip accumulates 3,120 miles/year from that one routine alone. At $0.725/mile = $2,262 deduction before counting supply runs, contractor meetings, or other trips.

How to Log Multi-Stop Property Trips

When you visit multiple STRs in one day, log each leg of the trip separately. Reg §1.274-5T requires a record for each distinct trip, and each property visit is a separate business purpose.

Example: Three-Property Day Trip

Leg Origin → Destination Miles Business Purpose
1Home → Property A12Post-checkout inspection
2Property A → Property B8Supply drop-off for arriving guests
3Property B → Home Depot3Replacement light fixture for Property B
4Home Depot → Property B3Install fixture while on-site
5Property B → Home20Return from property management circuit

Total: 46 miles × $0.725 = $33.35 for that single day's trip. At 100 similar trips per year across three properties, that's $3,335 in mileage deductions alone.

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Property-Level Attribution: Why It Matters

For hosts with multiple properties, it's important to attribute each trip to a specific property. This matters for several reasons:

Best Practice

Add a property identifier to each log entry: "Property A — 123 Main St" or use a nickname like "Cabin" and "Downtown Unit." If you use a mileage app, create separate trip categories for each property so you can filter and report by property at year-end.

When a Trip Serves Multiple Properties

Sometimes a supply run serves all your properties at once — you buy cleaning supplies for three units in one Costco trip. The mileage for that trip is still fully deductible as a business trip. For the expense allocation, divide the supplies by property, but the mileage itself is one business trip regardless of how many properties benefit from it.

Log it with a business purpose that reflects the multi-property nature: "Supply run for all three STR properties — cleaning supplies, toiletries, and paper goods."

Keep Business and Personal Separate

If you're making a multi-property circuit and you stop for lunch, the meal doesn't make the trip personal. The trip remains a deductible business trip. But if the primary purpose shifts from business to personal at some point (e.g., you end the circuit at a family member's house for a weekend visit), the return miles may not be deductible. When in doubt, document every stop and its purpose.

For a complete understanding of what every STR trip generates in mileage deductions, see our complete mileage deduction guide. For the full picture of multi-property tax strategy, the material participation guide covers how active involvement in multiple properties is treated.

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Disclaimer

This article is for informational purposes and does not constitute tax, legal, or financial advice. Tax rules vary based on your specific situation, filing status, entity structure, and jurisdiction. Always consult a qualified CPA or tax professional for guidance on your specific tax situation. IRS rules and thresholds are subject to change — verify current requirements at irs.gov before filing.