Can owner-employee of S Corp write off purchases on fleet credit card?

[natsea]

I'm a single-member LLC taxed as an S Corp, therefore I'm also an employee-owner of my company. I own a mobile detailing business. My crew (employees) use their own cars to go to the detailing jobs. This costs them money and puts wear and tear on their car. I pay them a good hourly wage and encourage them to take the standard mileage deduction on their own taxes for the driving they do for my company but I would also like to get a fleet credit card and give them each their own credit card so they can use it to pay for fuel and possibly light maintenance (oil changes, etc). My questions are:

1. Would my company be able to write off those purchases from the fleet credit card.

2. As an owner-employee, would I also be able to use that credit card for my own fuel purchases when driving my personal car for business and write it off as a company expense? (For my own personal taxes, I use the standard mileage deduction.)

[Anonymous]

the issue I see with a fleet card given to your employees, is how to prevent them from using it on a trip to a nearby casino.   the other problem is to the extent they pay for gas with the card and drive the vehicle for personal purposes, is that in order for the corp to get the deduction, you would have to include the personal portion on their W-2.    an almost impossible accounting task 

if you don't, and the IRS audited the Corp, they would probably disallow the entire amounts reimbursed.   

better would be to establish a plan where the employees submit a mileage report .  once a week, twice a month, whatever you want to use, they submit a written report.   it  would have to include  where they went and mileage.  note, only mileage from your place of business to job and back would be business and be reimburseable and still not taxable.  you would use the federal reimbursement rate 58 cents per mile. 

you have the same problem. using a company credit card to pay for gas used for personal purposes.   personal portion probably taxable compensation.  so yes you can pay for 100% of your gas with company credit card but keep written records to support business portion.  the nonbusiness portion would probably be consider compensation that would have to be added to your W-2.    the standard mileage rate includes fuel, so deducting fuel cost on S-corp and taking the standard mileage deduction on 1040    would be frowned upon by the IRS.  I assuming your taking the standard mileage deduction to schedule E to offset S Corp because employee business deductions on schedule A have been eliminated for 2018-2025.  

[Critter]

Because of the new tax laws starting with the 2018 return and extending through 2025, employees can no longer deduct there mileage on the schedule a. Using an accountable plan as mentioned above is a good way for you to pay the cost a vehicle expenses without their having to do it take a deduction on their return since the deduction is no longer