can s corp owner deduct business use of personal car?

Well, that's a different story! lol

Years ago I had read several times that a corporation cannot reimburse auto expenses to a stockholder who never takes a salary. The IRS's reasoning was that the stockholder incurred the expense to protect his or her investment. At the time, the stockholder could deduct the expenses on Schedule A as expenses incurred to protect their investment.

Thank you everyone for the help!
Consensus seems to be that if business is on a loss then no need for payroll and auto expenses can be reimbursed.
How about a business with profit? If the owner does not take distribution but would like to get auto expenses reimbursed, does he need to be on payroll?

Never write a check if there's not enough money in an account for the check to clear. Even if you're writing that check to yourself and never intend to negotiate it.

There are just so many bad things that this can result in.

If the profit is small and he takes no distribution, he can get away without taking payroll.

If the profit is small and he takes no distribution, he can get away without taking payroll.

Thank you so much!