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Should I Take Actual Auto Expenses or the IRS Standard Mileage Rate?

As a business owner, one of the decisions you will need to make when it comes to tax deductions is whether to take actual auto expenses or the standard mileage rate for your business vehicle. Both methods have their advantages and disadvantages, and which one you choose will depend on your individual circumstances.

The actual auto expense method involves tracking and deducting the actual costs of owning and operating a vehicle for business purposes. This includes gas, oil, repairs, insurance, and depreciation expenses. If you drive a vehicle that is expensive to operate or if you use your vehicle for business purposes frequently, this method may be more beneficial for you. However, keep in mind that this method requires careful record-keeping and documentation of all expenses related to your business vehicle.

On the other hand, the standard mileage rate method is a fixed amount per mile driven for business purposes that the IRS sets annually. If you choose this method, you'll need to keep track of the number of miles you drive for business purposes and multiply that by the standard mileage rate. This method is simpler and requires less record-keeping, making it a popular choice for many business owners.

So, which method should you choose? The answer depends on your specific circumstances. If you have a newer or more expensive vehicle, the actual auto expense method may result in a larger deduction. However, if you drive a vehicle that is relatively inexpensive to operate or if you do not use your vehicle for business purposes frequently, the standard mileage rate method may be more beneficial.

It's important to note that once you choose a method, you must use it for the entire tax year.


However, you can switch methods in future tax years if it makes sense for your business. If you claimed depreciation on your vehicle under the actual expense method in a previous year, you may need to recapture some of that depreciation when you switch to the standard mileage rate method. This is because claiming depreciation lowers the cost basis of your vehicle, and switching to the standard mileage rate method essentially means that you are no longer claiming depreciation.

Ultimately, the decision to take actual auto expenses or the standard mileage rate should be based on what will result in the most beneficial tax deduction for your business. If you're unsure which method to choose, give a "CPA near me" a call and we can help you make an informed decision based on your individual circumstances.


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