Vehicle expense: Is the car maintenance cost considered for tax deductible? what if the car is used for both personal and business purpose?

[MichaelL1]

If the car is used for business, then the care maintenance costs can be deductible, however you would have to use the business percentage. 

So for example if a car is used 42% for business then you take the maintenance costs times 42%.

If you use the standard mileage rate, then you get so much per mile (54.5 cents) and that included the maintenance already, so then none of the maintenance costs would be deductible.

[nkalantari]

Thanks. A few more questions:
1) Regarding the mileage, let's say 10k mile and it translate to $5450. Do I need to multiply it by 42% for the final cost?
2) Does the above amount cover "Registration and licence fee", "toll road" and "Autoclub fee"? These are all the items in the vehicle cost.
3) If I can add the above items, do I still need to multiply it by 42%?

[MichaelL1]

1) Yes you would multiply the amount by the business percentage.

2) The standard mileage rate does not include:   Other car expenses for parking fees and tolls attributable to business use are separately deductible, whether you use the standard mileage rate or actual expenses.

3) The toll roads if 100% business what paid all is deductible, the auto club fees use a business percentage for those, the license fees are part of the standard mileage rate.

[nkalantari]

Thanks.
4) How about car insurance? Is it part of the standard mileage?
5) Also, I have used Uber quite a lot in 2018 for business purposes. Where can I add that cost as part of my business expense?

[MichaelL1]

4) car insurance is part of standard mileage

5) Deduct all Uber rides that are business separately from the standard mileage or actual expense method.  If they don;t fit a category you always have the Misc Expense area you use.