To the store for an offer
Heading to the store for an offer you accepted while working.
Spark drivers deliver as 1099 contractors, and mileage is the biggest deduction. MileShield logs every business mile across your offers, including the driving the app leaves out, and builds an IRS-ready Schedule C.
Driving on the Spark Driver platform makes you a 1099 independent contractor, so the mileage deduction is your largest write-off. Spark is built around delivery offers and batches, and the app does not give you a complete deductible-mileage total. The driving between drop-offs, between offers and back from far deliveries is yours to track.
Spark delivery involves a lot of uncounted driving: heading to a store for an offer, running a spread-out multi-stop route, repositioning toward a busier store. At the 2026 rates of 72.5 cents through June 30 and 76 cents from July 1, it adds up quickly.
| Business miles in 2026 | Mileage deduction | Approximate tax saved |
|---|---|---|
| 10,000 | $7,425 | $1,710–$2,260 |
| 20,000 | $14,850 | $3,420–$4,530 |
| 30,000 | $22,275 | $5,130–$6,790 |
Tax saved is for the 12% to 22% federal brackets, combining self-employment tax with income tax after the 20% qualified business income deduction. State tax would add to the savings.
These are business miles the IRS lets you deduct. MileShield records each shift as one continuous log, so none of them fall through the gaps.
Heading to the store for an offer you accepted while working.
Each delivery leg from the store to a customer.
Every mile across a batch with several drop-offs.
Repositioning toward your next store or a busier area while working.
The drive back toward the area where you keep working.
A gas stop during an active shift counts.
What usually does not count: the drive from home to your first store and home after your last delivery, which the IRS generally treats as commuting. Our deadhead miles guide explains where the line falls.
The Spark Driver app does not give you a complete deductible-mileage figure. It is organized around delivery offers, so the miles between drop-offs, between offers and back from far deliveries are yours to log. The IRS expects a contemporaneous record, so keeping your own is essential.
Business miles include driving to the store for an offer you accepted while working, store-to-customer delivery legs, multi-stop batch driving, repositioning between offers, the drive back from a far delivery, and fuel stops during a shift. The drive from home to your first store and home after your last delivery is generally commuting and does not count.
At the 2026 rates of 72.5 cents per mile through June 30 and 76 cents from July 1, a driver logging 20,000 business miles spread across the year deducts about $14,850. That lowers combined self-employment and federal income tax by roughly $3,400 to $4,500 in the 12% to 22% brackets, before any state tax savings.
Yes. Customer tips are part of your Spark income on Schedule C and are subject to self-employment tax. For 2025 through 2028, workers in eligible occupations may also deduct qualified tips from income tax; confirm whether your delivery work qualifies with your tax software or preparer.
Want the deeper version? Read our guide to deadhead miles, our Schedule C walkthrough, or 20+ delivery gigs to run alongside Spark.