Do I deduct round-trip or one-way mileage for STR property visits?

You deduct actual miles driven. For a typical property visit where you drive from home to your STR and back home, you deduct the full round-trip mileage. If you make multiple stops, you log each leg separately and deduct all business miles driven, regardless of whether you end at your starting point.

Can I deduct miles for the return trip from my STR back home?

Yes — if your outbound trip (home to STR) is a deductible business trip, the return trip (STR back to home) is also deductible as part of the same business journey. You deduct all miles from the beginning to the end of the business trip, including the return leg.

What if I don't return directly home after visiting my STR?

Log each leg separately. If you go from home to STR, then STR to supply store, then supply store back home, log three legs. All legs that connect business locations are deductible. Miles driven to a personal destination after your last business stop are not deductible.

April 6, 2026·6 min read

Round Trip vs One-Way Mileage for STR Deductions

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The IRS rule is simple: you deduct actual miles driven for business purposes. For a typical STR property visit where you drive to the rental and back home, that means the full round-trip mileage is deductible. If you make multiple stops on a business circuit, you log each leg separately — and every leg with a business purpose counts. There's no "round-trip only" rule; it's all about whether each mile was driven for business.

The Core Rule: Actual Miles Driven

Under IRC §162(a) and the §274(d) substantiation rules, your mileage deduction is based on actual miles driven for business. The IRS doesn't care whether your route is a round-trip, one-way, or a circuit with multiple stops — they care whether each mile had a legitimate business purpose and whether you have records to prove it.

This means:

Home → STR (15 miles) + STR → Home (15 miles) = 30 deductible miles
Home → STR (15 miles) → Supply store (3 miles) → Home (18 miles) = 36 deductible miles
STR A → STR B (10 miles) = 10 deductible miles (no need to return to start)

Log Each Leg

When you make a multi-stop business trip, log each leg with its own origin, destination, and purpose. It takes an extra 30 seconds in your mileage app but ensures you capture every deductible mile and have documentation the IRS expects for each segment.

Common Trip Scenarios and How to Log Them

Scenario 1: Simple Round-Trip Property Visit

You drive from home to your STR (20 miles) and back home (20 miles).

Log: Home → STR Property — 20 miles — "Post-checkout inspection"
Log: STR Property → Home — 20 miles — "Return from property inspection"
Total deductible: 40 miles

Scenario 2: Property Visit + Supply Run

Home (0) → STR (20 miles) → Home Depot (5 miles) → Home (25 miles)

Log Leg 1: Home → STR — 20 miles — "Contractor meeting, HVAC service"
Log Leg 2: STR → Home Depot — 5 miles — "Pickup replacement cabinet hardware"
Log Leg 3: Home Depot → Home — 25 miles — "Return from supply run and property visit"
Total deductible: 50 miles

Scenario 3: One-Way Trip (No Return to Start)

You leave from work (W-2 job) → STR (10 miles) → friend's house for dinner (3 miles personal)

Log Leg 1: Office → STR — 10 miles — "Pre-arrival walkthrough for guests arriving tomorrow"
Log Leg 2: STR → Friend's house — NOT deductible (personal purpose)
Total deductible: 10 miles

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The Common Mistake: Only Logging One-Way

A surprisingly common error among STR hosts: only logging the outbound trip (home to property) and forgetting the return leg. Since both legs of a round-trip business visit are deductible, you're cutting your mileage deduction in half by only logging one direction.

Scenario	Miles Logged	Annual Deduction (50 trips)
Only one-way (incorrect)	15 mi/trip	$543.75
Full round-trip (correct)	30 mi/trip	$1,087.50

The difference is $543.75 per year from this one error alone. For the full guide on capturing all your STR mileage, see our complete mileage deduction guide. For the log format required by the IRS, see our mileage log requirements guide.

Don't Leave Half Your Deduction Behind

Use a GPS mileage app that automatically captures both the outbound and return legs of every trip. You'll never forget a return trip, and your log will be contemporaneous and complete by default.

Capture Every Mile — Both Ways

DeductFlow tracks complete trip routes with GPS, so you never log only half a trip again. Every outbound and return leg is captured, timestamped, and ready for your Schedule C.

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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.