If
you do not own or lease the vehicle you can't use the standard mileage rate.
That's because the standard mileage rate includes an allowance for
depreciation (wear and tear) and only the owner or lessor is allowed to claim
that.
You
have to use the actual expense method for this vehicle. You need to add up the total expenses for the year -- gas, oil changes,
tires, insurance, other maintenance (but not depreciation). And you also
need to track the miles used for work purposes and the total vehicle miles for
the year (beginning and ending odometer). You deduct the percent of
actual expenses based on percent of work miles driven.
TurboTax
will do all these calculations for you. You need to know the number of
work miles driven, the number of total miles driven or the start and end
odometer, and the total of all actual costs for fuel, etc.
