ReClaim Miles is an audit-defensible reconstruction and substantiation utility under 26 CFR § 1.274-5. The software correlates secondary records (fuel receipts, repair invoices, calendar logs) with odometer baselines. Users certify that all generated logs correspond to actual, legitimate business mileage. ReClaim Miles does not provide tax advice, nor does it manufacture fraudulent documentation.
No Tax or Legal Advice
The software, website, examples, and reports provide general record-management functionality and information. They do not constitute tax, accounting, legal, or audit advice and do not establish eligibility for any deduction.
User-Provided Evidence
Historical reconstruction must be based on truthful information and evidence you already possess, such as odometer readings, receipts, invoices, calendars, service records, and documented business destinations. ReClaim Miles does not create proof that travel occurred.
IRS Substantiation Under Treasury Regulation § 1.274-5
IRS Publication 463 and Treasury Regulation 26 CFR § 1.274-5 describe the "adequate records" and "sufficient evidence" standards for substantiating business mileage, including business-purpose, commuting, timeliness, and record-retention requirements. Rules and standard mileage rates may change. Users must review current official guidance and retain original supporting records.
No Outcome Guarantee
No software can guarantee acceptance of a deduction, prevent an audit, or determine an individual tax result. Tax authorities and professional advisers may reach conclusions based on facts outside the software.
Responsible Use
Do not use ReClaim Miles to fabricate trips, inflate mileage, misclassify personal or commuting travel, conceal information, or evade tax. Review and correct every record before export or filing.