Can i deduct the pay off of a car when used for busines

[Carl]

No. The only thing you can deduct on that is the interest paid on the loan. Understand that the "business" can deduction the vehicle loan interest. (on the SCH C). *you* can't (can not) deduct it on the SCH A.

The business vehicle itself is reported in the Vehicle Expenses section (a sub section of the Business Expenses section) and it's cost is "never" deducted per-se. But if you use the per-mile deduction instead of the actual expenses deduction, then vehicular depreciation will be figured into that per-mile deduction. For 2016 the per-mile deduction for a business vehicle used for business is 54 cents per mile for 2016. (57.5 cents per mile for 2017, unless congress changes it yet again.) A little less than half of the per-mile allowance is depreciation.