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Standard mileage and other information

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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Deducting Business Use of a Car at a Glance

If you use your car in your job or business and you use it only for that purpose, you may be able to deduct its entire cost of operation. However, if you use the car for both business and personal purposes, you may deduct only the cost of its business use and you must keep records to support your claim.

Your unreimbursed employee expenses are subject to the 2 percent of adjusted gross income floor on Schedule A.

More Information

Tax Topic 510 - Business Use of Car


Related Forms

Form 1040, Schedule A, Itemized Deductions (PDF)

Form 2106, Employee Business Expenses (PDF)


Related Publications

Publication 17, Your Federal Income Tax - Chapter 26, Car Expenses and Other Employee Business Expenses - Under Transportation Expenses, see Car Expenses for essential guidance

Publication 463, Travel, Entertainment, Gift, and Car Expenses - Detailed guidance