The direct answer: an e-bike courier should not apply the IRS standard business mileage rate for cars to e-bike miles. IRS Publication 463 defines a “car” for these rules as a car, van, pickup or panel truck. An e-bike is outside that definition. Keep a business-use log and records of actual e-bike costs, then confirm which expenses are deductible with a tax professional.
What to record for an e-bike
Track business miles even though you are not using the car mileage rate. The log connects the bike’s use to delivery work and helps allocate costs that also have personal use.
Keep records for:
- Date, business purpose and distance of each delivery trip
- Electricity used to charge the battery
- Battery replacement and battery wear assumptions
- Tires, brake pads, chains, repairs and tune-ups
- Delivery equipment and other documented business costs
Whether a specific cost is deductible, when it is deductible and how mixed business/personal use is allocated depend on the facts. Keep receipts and let a licensed tax professional apply the rules.
How GigMiles models e-bike cost
GigMiles uses an e-bike-specific actual-cost model instead of applying a car formula. The model combines electricity per mile with battery and mechanical wear. Its default efficiency and price inputs can be changed to match your bike and electricity bill.
That operating-cost estimate helps answer a profit question: what the shift cost to run. Tax deductibility is a separate question, and GigMiles does not file a return or replace a tax professional.
Use the free e-bike delivery cost calculator to enter your miles, battery efficiency, electricity price and wear assumptions. For a broader view of earnings, hours and estimated net, use the gig driver net-income calculator.
Sources
- IRS Publication 463: definition of a car and vehicle-expense methods
- IRS: standard mileage rates
- IRS: manage taxes for your gig work
Estimates are for planning and recordkeeping, not tax advice. Actual expenses require documentation and may be subject to limits or allocation rules.
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Or explore the web calculator →Estimates for planning, not tax advice. Your actual tax situation may differ.