It depends. All Vehicle expenses must be reported in the "Vehicle Expense" section of the Schedule C. Do not list these expenses under "Repairs and Maintenance": this category is for repairs and maintenance on something other than a vehicle.
The reason why is that there are two different options to take deduction for Vehicle Expenses: standard mileage rate and actual expenses. When you take actual expenses if they feel that that will be of greater benefit (and there are circumstances where the choice is not optional). The caveat is that once you claim actual expenses on a certain vehicle, you will always have to claim actual expenses for that vehicle. If you claim actual expenses, you will include the expense for your repair work here.
However, for most it is better to claim the standard mileage rate (54 cents/business mile for 2016), which is a generous figure to encompass virtually all vehicle expenses: gasoline, oil changes, repairs, depreciation, car insurance, and so forth. If you claim 20,000 miles of business use, for example, you will claim $10,800 of business expenses. It is likely that you will not have that same amount in gasoline, oil, insurance, and repairs on your vehicle (although it is not impossible), so taking the standard mileage rate makes it easy to claim these expenses without going line-by-line on all of them, saving both you and the IRS time and stress. You will not list your repair expenses at all if you choose the standard mileage rate, therefore, as it is included as part of the calculation.
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