Vehicle Deductions
Tip: nodes in the diagram below are also links.
flowchart TD n7["Personal vs. Business Use: How Does the IRS Draw the Line on Vehicle Expenses?"] n8["What Counts as a Business Vehicle Expense — and What Doesn't?"] n11["What expenses are included in the actual expense method for vehicle deductions?"] n12["How do I calculate my business-use percentage for a vehicle I also drive personally?"] n13["What Happens If You Can't Prove Business Use? The §274 Substantiation Rules Explained"] n14["What tools can I use to track business mileage for tax purposes?"] n15["Using Your Personal Vehicle for Business: The Basics for Self-Employed Filers"] n21["What Happens When You Sell or Dispose of a Business Vehicle?"] n9["What Does the IRS Actually Require You to Record in a Mileage Log?"] n20["What happens if your vehicle drops below 50% business use?"] n10["Standard Mileage Rate vs. Actual Expense Method: Which Should You Choose?"] classDef topicArticle fill:#e8f2fa,stroke:#1471b9,stroke-width:2px,color:#121620 class n7,n8,n11,n12,n13,n14,n15,n21,n9,n20,n10 topicArticle n7 --> n8 n10 --> n11 n9 --> n12 n15 --> n13 n12 --> n14 n8 --> n15 n20 --> n21 n7 --> n9 n7 --> n10 click n7 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/personal-vs-business-use-how-the-irs-draws-the-line-on-vehicle-expenses" "Open article" click n8 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/what-counts-as-a-business-vehicle-expense-and-what-doesnt" "Open article" click n11 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/what-expenses-are-included-in-the-actual-expense-method" "Open article" click n12 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/how-to-allocate-personal-vs-business-miles-with-step-by-step-examples" "Open article" click n13 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/what-happens-if-you-cant-prove-business-use-the-274-substantiation-rules-explained" "Open article" click n14 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/apps-spreadsheets-and-logbooks-practical-tools-for-tracking-business-mileage" "Open article" click n15 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/using-your-personal-vehicle-for-business-as-a-sole-proprietor-the-basics" "Open article" click n21 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/sell-dispose-business-vehicle" "Open article" click n9 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/the-mileage-log-what-the-irs-actually-requires-you-to-record" "Open article" click n20 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/the-50-business-use-rule-what-happens-if-your-vehicle-falls-below-the-threshold" "Open article" click n10 "https://community.nepacpa.com/Article/business-tax-deductions/vehicle-expenses/standard-mileage-rate-vs-actual-expense-method-which-should-you-choose" "Open article"