Since the actual expenses method prorates by usage (business vs total), does that mean that the expenses can be for personal use (like parking)?
No. Personal use of a business vehicle does not produce any deductible expenses, and never has.
By the way, were do parking and smog go in Schedule A?
Nowhere, since personal use of a vehicle is not deductible. (Not to be confused with vehicle expenses incurred for bonafide medical needs and other such SCH A deductible expenses.)
