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Deductibility of business car wash

Technical topics regarding tax preparation.
#1
lucyko  
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606
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Location:
Orange County,CA
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 .
 

#2
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80
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23-Jan-2015 11:10pm
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michigan
The car washes are not deductible if using the mileage rate.
 

#3
Nilodop  
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Pennsylvania
I agree. Read right above 4.03, in 4,02.
Items such as depreciation or lease payments, maintenance and repairs, tires, gasoline (including all taxes thereon), oil, insurance, and license and registration fees are included in fixed and variable costs for this purpose.
 

#4
lucyko  
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606
Joined:
27-Jul-2014 10:19pm
Location:
Orange County,CA
Well at least for California taxpayers there is a separate add on to the standard mileage deduction for the California license tax which is considered personal property . This will reduce both the self employment tax as well as regular income tax .
 


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