@dyzusc --
A few tips:
You must claim your spouse's business expenses on Schedule C of your tax return.
Since this will be her first Schedule C and she is reporting zero income, if your return is audited the IRS will likely want proof that your spouse actually has a legitimate business. Does she have a real estate license? Is she affiliated with a local real estate office? Did she actually use her car for business? (Commuting from home to office doesn't count.) Were real estate ads placed with her name? As you can see it's important that she keeps good records.
You can't just deduct the purchase price of a business vehicle. You must depreciate the cost. I suggest you review this TurboTax help article with regard to deducting business vehicle expenses:
https://turbotax.intuit.com/tax-tips/small-business-taxes/business-use-of-vehicles/L6hi0zzzh
Note that if the vehicle is used for both personal and business purposes, then you must pro-rate the expenses.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
