You cannot take a deduction for the repair and maintenance costs of the trailer. You are limited to either $0.14 per mile or the actual costs directly related to the use of your vehicle in providing services to the charity. In other words, if the cost of gas/diesel for the miles you drive for the charity is greater than $0.14 you can deduct the actual cost. You can't
deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
