Can i deduct car repairs required to pass smog check?

[dancarlson]

I spent over $2000 to get my car to pass smog testing. The place i took it too was one of the few places nearby that could do smog checks and also do the repair work necessary. My smog values came back way below specifications which was great, but i'm out of pocket a huge sum of money to accomplish this. Any CA deductions of any sort to help with this?

[JohnB5677]

No, in general car repairs are not a deductible expense on a personal tax return.

However, if you have a business you can take a portion of the vehicle expense for the business miles that you drive.

If you do have a business you can choose between two methods of accounting for the business mileage deduction amount: 

• The standard mileage deduction 
  • For 2023 is 65.5 cents per mile for business
  • IRS Mileage rates
  • If using standard mileage, it must be chosen in the first year the vehicle is in service
• The Actual Expense Method requires the mileage log plus details of all expenses.  This includes fuel, repairs, oil changes, tires, etc.