A rental car on a business trip belongs on Line 24a, travel.
Why line 24a
Line 9 is for a vehicle you own or lease. A car rented while you are away from your tax home overnight is a transportation cost of that trip, so it goes with the airfare and the lodging on line 24a. Uber and Lyft rides taken on the same trip follow the same logic, and the fuel you buy for the rental goes there too rather than on line 9.
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 rental car on a business trip lands on Line 24a without you sorting it.
Start for freeWhat a rental car on a business trip is confused with
- Line 9, car and truck expenses
- A vehicle you own or lease is line 9; a vehicle rented for a trip away from home overnight is travel on line 24a.
- Line 24b, deductible meals
- The car, the airfare and the hotel are travel on line 24a; what you eat on the trip is deductible meals on line 24b and is subject to the 50 percent limit.
- Line 20a, rent or lease of vehicles, machinery and equipment
- A short rental on a trip is travel; a long-term vehicle lease used in the business is rent on line 20a.
Examples that belong on line 24a
- A $210 three-day rental at a conference in another state
- $68 of Lyft rides between the hotel and a client office on an overnight trip
- $40 of fuel bought for the rental car during the trip
- A $35 airport shuttle on a two-night business trip
What does not belong here
- The rental charged to line 9 with your own vehicle costs
- Standard mileage claimed on a rental car, which is not available for a vehicle you neither own nor lease
- The personal days of a longer rental
- Meals on the trip, which go on line 24b
The limit that applies
Travel treatment requires you to be away from your tax home substantially longer than an ordinary day's work, normally overnight. The personal portion of a mixed trip is not deductible.
What to keep
Keep the rental agreement and the final receipt showing the dates, plus the itinerary or event registration that shows why you were away overnight.
Other expenses on line 24a
| Expense | Line |
|---|---|
| a flight to a client site | Schedule C, Line 24a |
| a hotel on a business trip | Schedule C, Line 24a |
| a per-diem claim for lodging | Schedule C, Line 24a |
| a trip that mixed business and holiday | Schedule C, Line 24a |
| airport parking | Schedule C, Line 24a |
| an Airbnb for a work trip | Schedule C, Line 24a |
| baggage fees | Schedule C, Line 24a |
| international business travel | Schedule C, Line 24a |
| laundry and dry cleaning while traveling | Schedule C, Line 24a |
| train and Amtrak fares | Schedule C, Line 24a |
| Uber and Lyft rides on a business trip | Schedule C, Line 24a |
Related lookups
- Where does business mileage go on Schedule C?
- Where does a client lunch go on Schedule C?
- Where do car lease payments go on Schedule C?
Sources
- Topic no. 511, Business travel expenses
- Publication 463, Travel, Gift, and Car Expenses
- Instructions for Schedule C (Form 1040)
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 rental car on a business trip lands on Line 24a without you sorting it.
Start for free