Business mileage belongs on Line 9, car and truck expenses.
Why line 9
Line 9 carries the whole car and truck deduction, whether you compute it from miles or from receipts. Under the standard mileage method you multiply business miles by the rate the IRS publishes for the tax year and enter the result; that rate already covers gas, oil, insurance, repairs, tires and depreciation, so none of those may appear anywhere else on the return for that vehicle. You also complete Part IV of Schedule C, or Form 4562 if you are depreciating the vehicle, to report the miles.
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 business mileage lands on Line 9 without you sorting it.
Start for freeWhat business mileage is confused with
- not deductible, not deductible
- Miles between home and a regular work location are commuting and are not deductible; miles between two business stops, or from a home that is your principal place of business to a client, are business miles.
- Form 4562, form 4562, carried to schedule c line 13
- The standard rate already contains a depreciation component, so a vehicle on the standard rate does not also get a depreciation deduction on Form 4562.
Examples that belong on line 9
- 3,400 miles driven to client sites by a home-based consultant
- A contractor's trips between two job sites on the same day
- A groomer driving to a supply wholesaler and back
- Miles from a home office to a client meeting and then to the bank
- An agent driving between three showings in one afternoon
What does not belong here
- Gas, insurance and repairs claimed on top of the standard rate for the same vehicle
- Commuting miles from home to a fixed office
- Miles on a vehicle used in a rental real estate activity, which belong on Schedule E
- Personal errands folded into a business trip
The limit that applies
The IRS sets the standard mileage rate each year, so use the rate published for the tax year you are filing. Standard mileage and actual expenses cannot both be used for the same vehicle in the same year, and the standard rate generally has to be chosen in the first year the vehicle is available for business use.
What to keep
A log kept as you drive, with the date, the destination, the business purpose and the miles, is the record that survives scrutiny; a figure reconstructed in April is not. Record total miles for the year as well as business miles, because Part IV asks for both.
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 |
| 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
Sources
- Topic no. 510, Business use of car
- 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 business mileage lands on Line 9 without you sorting it.
Start for free