This answer is wrong. I am a rural carrier and also have an undergraduate in accounting. Rural Carriers EMA is considered allowable expenses under a qualified plan (this is Union negotiations in 1991). New tax regulations in 2018 Allow Rural Mail Carriers expenses in EXCESS of EMA reimbursement ARE deductible on Schedule A
Rural Mail Carriers are NOT and have never been able to take a standard mileage deduction.
Yes, you can deduct only a portion of the cost of the vehicle. Apart from the normal expenses of operating the vehicle, you can still deduct the cost vehicle by taking an amount as depreciation over the life of the vehicle.
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