Car repairs and maintenance belongs on Line 9, car and truck expenses.
Why line 9
Repairs, servicing, tires and oil changes on a business vehicle are actual car expenses and belong on line 9, not on the repairs and maintenance line, which is for property other than vehicles. They are deductible at the business-use percentage. Under the standard mileage rate they are already inside the rate and cannot be claimed again.
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 car repairs and maintenance lands on Line 9 without you sorting it.
Start for freeWhat car repairs and maintenance is confused with
- Line 21, repairs and maintenance
- Work on a vehicle is line 9; repairs to a building, a tool or a machine are repairs and maintenance on line 21.
- Form 4562, form 4562, carried to schedule c line 13
- A repair that keeps the vehicle running is line 9; an improvement such as a new engine or a permanent upfit adds to the vehicle's basis and is recovered on Form 4562.
Examples that belong on line 9
- A $780 brake job on a van used only for deliveries
- $1,100 of tires on a truck used 75 percent for business, deducted at 75 percent
- A $90 oil change on a rideshare car on actual expenses
- $420 for a transmission service on a work pickup
What does not belong here
- Repairs claimed on top of a standard mileage deduction
- A shelving and ladder-rack upfit, which is an improvement to be capitalized
- Repairs to the family car after a personal trip
- A detail before selling the car privately
The limit that applies
Business-use percentage applies, and improvements are capitalized rather than deducted on line 9.
What to keep
Keep the shop invoice showing the vehicle and the work done, plus the mileage log for the percentage. An invoice that names the vehicle is much stronger than a card line at a parts store.
Other expenses on line 9
| Expense | Line |
|---|---|
| a car used for business and personal trips | Schedule C, Line 9 |
| a registration bill that is part property tax | Schedule C, Line 9 |
| business mileage | Schedule C, Line 9 |
| car insurance | 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
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 car repairs and maintenance lands on Line 9 without you sorting it.
Start for free