Yes, if the reimbursement is part of the business income, if he drives additional miles for business that are not part of the reimbursement, or if the reimbursement amount is not the same as the Federal standard mileage rate.
The situation could change during the year, or he could start working for another business where he is not reimbursed, so it would probably be best to include the auto expenses on the Schedule C.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"