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Section D?
@mahtabnavaee-gma
Section D—Depreciation of Vehicles (Use this section only if you owned the vehicle and are completing Section C for the vehicle.)
Depreciation is an amount you can deduct to recover the cost or other basis of your vehicle over a certain number of years. In some cases, you can claim a special depreciation allowance or elect to expense, under section 179, part of the cost of your vehicle in the year of purchase. For details, see Pub. 463.
Employees file this form to deduct ordinary and necessary expenses for their job. An ordinary expense is one that is common and accepted in your field of trade, business, or profession
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