What expenses are included in the standard deduction for a business vehicle

[ab320pilot]

I want to know if I can deduct some expenses that might not be included in teh standard deduction fo a vehicle used 100% for a business.

[MichaelMc · Accepted solution]

The standard mileage rate is an alternative to taking a deduction for actual vehicle operating expenses, which include: gas, oil, tires, repairs, insurance, depreciation, license and registration fees, lease payments, parking, tolls, and garage rent. (Not all apply to every vehicle.)

In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses.)

[ttrv1719]

Would I claim this standard deduction on the estimated tax 1040 es form quarterly or just the at the end of the year for the 1040 federal return for ? Or both?

[BradJNei]

What is stated previously is INCORRECT regarding Tolls. From IRS Tax "Topic No. 510 Business Use of Car ":

"Note: 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."

[TeamT]

BradJNei is correct.  There are also several other deductible items for self-employed taxpayers who use the standard mileage rate.  From Publication 453 (2018), chapter 4 p. 15:

"Interest.  If you are an employee, you can’t deduct any interest paid on a car loan. This applies even if you use the car 100% for business as an employee.

However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). You can’t deduct the part of the interest expense that represents your personal use of the car."

"Personal property taxes.  If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 5c state and local personal property taxes on motor vehicles. You can take this deduction even if you use the standard mileage rate or if you don’t use the car for business.

If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040)."

"Parking fees and tolls.  In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses.)"