What you charge the customer is separate (for the most part) from what you deduct on your Schedule C.
Charging the customer $25 for 20 miles is much more that what it would cost most notaries to drive that far, unless they're driving something like a Hummer. But if the $25 represents not only the notary's costs, but also the time the notary spends behind the wheel, then it's fair.
If you think of how it works for most employees who are asked to take a business trip in their own vehicle in the middle of the workday, they get reimbursed $0.56 per mile for their auto expense, and they also draw their salary or hourly wages during the drive. |