I have a client who is self employed as a consultant. His business use of the vehicle is approximately 90% and well documented . He has a substantial number of luncheon meetings with clients plus driving to various business sites with clients in his car.
He uses the standard mileage rate for calculating auto expenses rather than actual.expenses. Due to the nature of his business he feels it necessary to have his car washed every week .Can he add these business car washes to the standard mileage deduction ?
A review of Section 4.03 of Rev. Proc.2010-51 has no mention of car washes as an addition to the standard mileage allowance . The items mentioned separately are only parking fees ,tolls , vehicle interest ,and personal property taxes .