A car used for business and personal trips belongs on Line 9, car and truck expenses.
Why line 9
The business share goes on line 9 and the split is done by miles, not by dollars or by time: business miles divided by total miles driven for the year is the percentage, and it applies to every actual cost of the car, fuel, insurance, repairs, registration and depreciation alike. Commuting between home and a regular work location is personal and goes in the denominator but never the numerator, which is what makes many drivers' real percentage lower than they expect. A vehicle is listed property, so the percentage must be substantiated by records made at or near the time of each trip. Without a log the deduction is the first thing disallowed, whichever method you use.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a car used for business and personal trips lands on Line 9 without you sorting it.
Start for freeWhat a car used for business and personal trips is confused with
- Line 13, depreciation and section 179 expense deduction
- Under actual expenses the same percentage limits depreciation on line 13, and business use of 50 percent or less rules out section 179 and forces the slower straight line method.
- Line 24a, travel
- A trip away from home overnight is travel on line 24a for lodging and airfare, while the car costs on that trip still belong on line 9.
- not deductible, not deductible
- Commuting miles between home and a regular workplace are personal, so they reduce your business percentage rather than adding to the deduction.
Examples that belong on line 9
- 18,000 total miles with 7,200 business miles: 40% business use
- $6,400 of actual car costs at 40%: $2,560 on line 9
- 7,200 business miles under the standard mileage rate instead: miles times the current year's rate
- A 12 mile each-way commute five days a week: about 6,000 personal miles in the denominator
- A home office that qualifies: trips from home to a client become business miles rather than commuting
What does not belong here
- Commuting miles as business miles.
- Claiming both the standard mileage rate and actual costs for the same vehicle in the same year.
- A percentage estimated at filing time with no log behind it.
- Personal errands folded into a business trip without splitting the miles.
The limit that applies
Vehicles are listed property, so the business-use percentage must be supported by records made at or near the time of use. Under the standard mileage rate you cannot also deduct fuel, insurance or repairs, though business parking, tolls and the business share of personal property tax on the car remain separately deductible.
What to keep
Keep a log with the date, destination, business purpose and miles for each business trip, plus the odometer reading at the start and end of the year to establish total miles. An app that records trips automatically is fine as long as you tag the purpose while it is fresh.
Other expenses on line 9
| Expense | Line |
|---|---|
| a registration bill that is part property tax | Schedule C, Line 9 |
| business mileage | Schedule C, Line 9 |
| car insurance | Schedule C, Line 9 |
| car repairs and maintenance | Schedule C, Line 9 |
| gas and fuel | Schedule C, Line 9 |
| parking fees | Schedule C, Line 9 |
| rideshare and delivery driver mileage | Schedule C, Line 9 |
| tolls | Schedule C, Line 9 |
| vehicle registration and plate fees | Schedule C, Line 9 |
Related lookups
- Where does capex go on Schedule C?
- Where does a rental car go on Schedule C?
- Is a car payment deductible on Schedule C?
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a car used for business and personal trips lands on Line 9 without you sorting it.
Start for free