Can I claim accident repairs to a vehicle I was responsible for moving from location A to B. I am an independent contractor who moves fleet vehicles across country.

[kruegzs]

I was involved in an accident with a vehicle I was responsible for moving as part of work I contract for with Lease companies.  I am an independent contractor and damages were $1700, below the $2K insurance deductible so I was responsible for repairs.  Can that be deducted as a business expense?

[MinhT]

Yes, if you had the accident with the car while working as a contractor, you can claim this amount as a business expense.

[kruegzs]

One more question?  Should that be itemized under repairs and maintenance then?

[MinhT]

I would report it in miscellaneous expenses and describe it as Accident liability while working