Where do I deduct fuel used for construction equipment?

[srh38733]

I use diesel fuel in my heavy/earth moving construction equipment...where do I find the worksheet to deduct fuel consumption for such "non-transportation" fuel expenses?

[AnnetteB · Accepted solution]

For Schedule C, there is not a specific section set aside to handle fuel costs for business equipment such as what you described. 

In order to keep track of it for your own benefit on your return, it might make the most sense to list the diesel fuel cost on its own under the Less Common Expenses section, using the Other Miscellaneous Expenses category.  Doing so will allow you to enter your own description for the expense so that you can categorize it any way that makes sense to you.