Why ask if the car is used by someone with more than 5% ownership of business?

[abananakiefer]

Anna is using a donated car from her folks. She paid for the gas and oil only.

[KarenL2 · Accepted solution]

She didn't have to purchase the car herself, but she must be the owner.  For tax purposes, that is someone who has a 5% or more ownership interest in the car (if the car was owned by more than one person).  If her parents donated (gave) it to her, then her name should be on the title as the owner to take the deductions for that particular vehicle.