Use the car for business purposes
Keep detailed mileage and expense records
Choose the deduction method allowed for your situation
Deduct actual business-related car expenses
Or deduct the standard mileage rate if eligible
Include fuel, repairs, insurance, registration, and depreciation if using actual expenses
Deduct only the business-use percentage of mixed personal and business costs
Keep receipts and logs for all claimed expenses
Separate personal and business use
Claim the deduction on the correct business tax form
Follow IRS rules for commuting, leased vehicles, and luxury auto limits
Consult a tax professional for your specific situation