Gas and fuel belongs on Line 9, car and truck expenses.
Why line 9
Fuel is a line 9 cost, but only if you are using the actual expense method for that vehicle. Under the standard mileage rate the cents-per-mile figure already includes fuel, so adding gas receipts on top double counts and is the single most common error on this line. With actual expenses you total every operating cost for the year and deduct the business-use percentage of it.
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 gas and fuel lands on Line 9 without you sorting it.
Start for freeWhat gas and fuel is confused with
- not deductible, not deductible
- Fuel burned commuting or on personal trips is never deductible, and if you use the standard mileage rate there is no separate fuel deduction at all.
- Line 22, supplies
- Fuel for the vehicle is line 9; fuel for equipment such as a mower, a pressure washer or a generator is supplies on line 22.
Examples that belong on line 9
- $2,900 of fuel for a van used 90 percent for a trade, deducted at 90 percent
- Diesel for a box truck used only for deliveries
- Gas for a pickup used 60 percent in a landscaping business
- Fuel on a 600 mile round trip to collect inventory
What does not belong here
- Gas receipts added on top of a standard mileage claim
- Fuel for the family car on a weekend trip
- Fuel for a vehicle used in a rental activity, which goes on Schedule E
The limit that applies
Actual expenses are deductible at the business-use percentage. Choosing the standard mileage rate for a vehicle means fuel, oil, insurance, repairs, tires and depreciation for that vehicle are already covered and may not be deducted separately.
What to keep
Keep fuel receipts and the odometer readings that fix the business-use percentage. Without total and business miles there is no percentage to apply, so receipts on their own are not enough.
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 |
| car repairs and maintenance | 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 gas and fuel lands on Line 9 without you sorting it.
Start for free