Can I deduct a trailer as a one time miscellaneous deduction on schedule c?

[FaithY]

It depends on the cost of the trailer, and if the trailer qualifies as a Section 179 deduction. if the trailer qualifies as a Section 179 deduction, instead of depreciating the trailer (asset) over a multi-year period, you might be able to deduct its entire cost during the first year of use. 

When you go to the asset section in TurboTax, TurboTax will walk you through entering the trailer to see if it qualifies as a Section 179 deduction.

Please see the FAQ below for details.

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