The standard mileage deduction is not available on a business return. You must track the actual expenses paid to use a vehicle for business.
The Internal Revenue Service identifies taxpayers who qualify to claim the standard mileage deduction as:
- Self-employed individuals. Sole proprietors and owners of limited liability companies (LLCs) with a tax classification that allows pass-through income on Tax Form 1040 qualify for the write-off.
- Certain types of employees. Qualified performing artists, reservists in the U.S. armed forces, and fee-basis state or local government officials qualify to claim the business vehicle write-off.
- Individuals traveling for volunteer work or medical appointments. These individuals can write off miles only for specific trips if they itemize deductions on Schedule A.
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