Are vehicle insurance deductibles tax deductible?

[dlgoad]

My wife had a vehicle accident in the vehicle she uses for her business in 2016 and we had to pay an insurance deductible to have the vehicle repaired.  Is this vehicle insurance deductible cost income tax deductible?

[KarenL2]

It is if the vehicle is for business use and she takes the Actual Expense method for vehicle expense, rather than the Standard Mileage rate.  Otherwise, for personal use, it is not deductible.