i used my fathers truck last 4 months of the year

[Dubostica]

My father used his truck as sub contractor for this company. Company would deduct 12 % administration fees, ELD fees  and cargo insurance fees , fuel as well as trailer lease . They sent him 1099-nec form  and list of deductions  until he worked for them august 31 2022. 

Last 4 months he got sick and truck was free so they ask me to use his truck. 

They were paying ME  last 4 months (in my llc company name )and deducting all fees mentioned above on my statements  . I my self received 1099-nec for 4 month period with list of deductions.

When i do my taxes can i deduct all those deductions  last 4 months on my statements that were in my name?Also I was told i can not deduct any truck repairs since truck was not mine.? 

Thank you very much

[AliciaP1]

Since you took on the role of contractor for the last 4 months of 2022, you should report this income and the related expenses (deductions) as self-employment income on your tax return.  If you paid for the repairs to the truck yourself and are claiming actual expenses for the vehicle (which you should because you do not own the vehicle and didn't pay for fuel), you can claim the repairs as an expense.

See How do I report income from self-employment? and What self-employed expenses can I deduct? for more information and to report your self-employment work accurately. 

[Dubostica]

would this fall under qualified trade or business  section 199A as well?

[GeorgeM777 · Accepted solution]

Yes.  As the IRS has stated:

A qualified trade or business is any section 162 trade or business, with three exceptions: 

1. A trade or business conducted by a C corporation. 
2. The trade or business of performing services as an employee. 
3. For taxpayers with taxable income that exceeds the threshold amount, specified service trades or businesses (SSTBs).

Essentially, a section 162 trade or business includes any income producing activity that is carried on with regularity and continuity and with the intent to make a profit.  Your contractor work certainly qualifies as a trade or business that is eligible for the Section 199A deduction.  There are certain limits to the Section 199A deduction and these limits apply, among other things, to specialized services trades or businesses.  TurboTax will inform you whether you qualify for the Section 199A deduction and if so, it will calculate your deduction.

@Dubostica