You can deduct vehicle costs on your taxes using actual vehicle expenses
or the standard mileage rate.

Actual Expenses: Collect Receipts and Write-Off Expenses that are
Deductible

Standard Rate: Log Mileage and Deduct using Standard Mileage rate

The STANDARD RATE may be more beneficial for individuals who have a lot
of mileage and low vehicle costs. Using the ACTUAL EXPENSE method is  
only better when your vehicle costs are very high.

The standard mileage rate is used to figure the deductible cost of a
vehicle that is owned or leased. For Tax Year 2008, the IRS is allowing
taxpayers to deduct 50.5 cents per mile driven for the first 6 months of
2008, and 58.5 cents per mile driven for the final six   months.

FOR EXAMPLE

A person who spent $10,000 on gas but only traveled 10,000 business
miles would want to use the Actual Expense Method because it can yield a
larger deduction than the Standard Mileage Rate.

Actual Expense Method - $10K deduction for gas expense

Standard Mileage Rate - $5.85K standard deduction (10K * 58.5 Cents)

Use the Method that is most Advantageous!!!

A person who spent $5,000 on gas and traveled 20,000 business miles
might benefit more from the standard mileage deduction. Actual Expense
Method - $5K deduction for gas expense

Standard Mileage Rate - $11.7K standard deduction (20K * 58.5 Cents)

Pay attention to specific rules about listed property, depreciation
limits (which change often), and switching accounting methods. Whether  
using the standard mileage or actual expense deduction, be sure to track
mileage and expenses related to your rental activity. You usually  
won't know which method to use until the end of the tax year, so it's
best to just keep a good record of all vehicle activities.

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