510 May 2026

You can generally choose between two primary methods to calculate your deductible car expenses:

: Use Form 2106 (or 2106-EZ) and itemize on Schedule A. Self-Employed : Deduct expenses on Schedule C (Form 1040). Farmers : Use Schedule F (Form 1040). You can generally choose between two primary methods

Topic no. 510, Business use of car | Internal Revenue Service You can generally choose between two primary methods

: If a car is used for both business and personal trips, you may only deduct the portion of costs attributed to business use. You can generally choose between two primary methods

IRS covers the Business Use of a Car . It explains how individuals can deduct expenses related to operating a vehicle for business or professional purposes. 🚗 Deduction Methods