公务用车标准里程扣除

by Lisa Freeman

Last Updated: Jan 29,2019
当你用你的车做生意时,扣除里程数可以节省很多税款。Find out what the 2019 IRS mileage rate is and what the IRS's rules are for taking this deduction.

mileage deduction
Image source: Photospin.com

如果你在生意上使用汽车,you could be entitled to some substantial tax deductions.您可以申请的扣除额和类型取决于许多因素。

The IRS offers two options for deducting expenses for using a vehicle in your small business.You can deduct the actual expenses you incur using the vehicle in your businessor,如果你符合某些标准,每行驶一英里扣除标准里程率,你的车是为了出差。

标准里程率扣除

The easier of the two methods,if you qualify,是采取标准里程率扣除。With the standard mileage rate,您只需保存一个日志,显示行驶的业务里程(带有注释以显示业务目的)。and then multiply the total miles driven by the standard mileage rate for the year.If you take the standard mileage rate,您还可以扣除通行费和停车费。

2019 IRS Mileage Rate

Each year the IRS adjusts the standard mileage rate based on the fluctuating costs of operating a vehicle (including the cost of fuel).TheIRS mileage rate for 2019 is 58 cents per mile.Note that if you are preparing your 2018 taxes,you will need to use the 2018 mileage rate which is 54.5 cents per mile.如果你一年只开1500英里,按每英里58美分的费率,扣除870.00美元。If you drive 10,000 miles a year for business,it would add up to a $5,800 deduction.

Although most years the mileage rate goes up from the previous year,2017's IRS mileage rate actually went down half a cent from 2016.而且,in years when fuel or other costs fluctuate widely,there may be one rate for half of the year and a different rate for the other half of the year (as happened in 2011 when the rate was 51 cents/mile from January-June and 55 cents/mile from July-December).

Standard Mileage Rate Qualifications

In order to use the standard mileage rate method to calculate your business use of vehicle deduction,you must own or lease the vehicle for which you are making the deduction.The standard mileage rate cannot be used if you:

  • Use five or more cars at the same time (as in fleet operations).
  • Claim depreciation or a section 179 deduction (出版物463,第4章).
  • Are a rural mail carrier who receives a qualified reimbursement (出版物463,第4章).

Other Deductible Vehicle Expenses

When you use the mileage deduction,you cannot deduct actual expenses like gas,oil,保险,taxes,vehicle maintenance,以及其他费用。国税局认为这些费用包含在里程津贴中。However,you can still deduct parking fees and tolls you incur while using your car or truck for business as well as the business percentage of any auto loan interest and personal property taxes you pay on your car.

维护标准里程率方法的记录

美国国税局希望你保持良好的记录,在你的车商务旅行里程。Although you don't need to log your odometer reading for each trip,您需要在年初和年末记录车辆里程表读数。Then,each time you use your car or truck to travel for your business,you should record how many miles you traveled,where you went,以及旅行的目的。你可以用老式的方式来了解这些信息——把里程记在你的车里——或者你也可以使用许多智能手机应用程序中的一个,likeEverlance(free),Hurdlr(free),Mileage Expense Log(IOS only – free or $3.99 for Pro),米利克(每月5.99美元或每年59.99美元)orTripLog(免费25美元/年)。The important thing is that you have documented records for each time you use your vehicle for business.

Actual Expenses Method

使用实际费用法运营车辆的企业可以扣除车辆折旧和成本,例如aslease payments,registration fees,保险,garage rental,gas,repairs,调整,and tires.Deductions are prorated to the business use of the car,and there are limitations on depreciation and deductibility of lease payments on vehicles above certain fair 徳赢滚球market values.Recordkeeping and figuring out depreciation allowances can be fairly complex using the actual expense method.In some cases using the actual expense method can give a small business a bigger deduction than the standard mileage rate,but you may want to check with your accountant.You can find more information about deducting the actual expenses for the business use of your vehicle in this美国国税局出版物.

终于

Before you commit to using the mileage deduction,you may want to spend some time calculating which method is most beneficial for you.For some people,using the actual expense method will yield bigger savings.Just remember that once you've used the actual expense method for a particular vehicle,您需要继续使用该方法计算未来纳税年度的车辆费用扣除额。

© 2018 Attard Communications,Inc.All Rights Reserved.不得复制,未经Attard Communications的书面许可,转载或再版,Inc.

vwin滚球Business Know-How/Attard Communications,Inc.is a participant in the Amazon Services LLC Associates Program,an affiliate advertising program designed to provide a means for sites to earn advertising fees by advertising and linking to amazon.com.

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