Expensing Rideshare Car Repairs 2021

[Rboguiren1]

Long story short, my car had major repairs in 2021 where my mechanic advised me to not drive for rideshare until all was fixed and months passed to verify repairs were done correctly.

As a result, I did not make any income driving for rideshare in 2021 because of these major repairs but had to get them done in order to get back on the road.  Can they still be expensed as a business necessity?

[LeonardS]

If you use the standard mileage rate you can not deduct any of the repair costs.  If you use the actual expense method you may deduct a portion of the expenses based on your business use of the vehicle.  For example, if your business use of the vehicle is 30% and the repairs were $1000 you could deduct $300 as a repair expense.

[Rboguiren1]

Thanks for your reply.  And this is still possible even I had made no rideshare income in 2021?  

[LeonardS · Accepted solution]

Yes, if it was your intent to make a profit and will continue or have continued with your rideshare business in 2022.  

[Rboguiren1]

Thank you again, you saved me hours in a phone cue!