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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

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Amend/Fix Return
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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