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: You track the actual cost of operating the car. This includes gas, oil, repairs, tires, insurance, and registration fees. 🛠️ Key Rules and Limitations

: You must maintain adequate records or evidence to support your statement of expenses. : You track the actual cost of operating the car

You can generally choose between two primary methods to calculate your deductible car expenses: : You track the actual cost of operating the car

: You multiply the business miles driven by a set IRS rate. This requires you to choose this method in the first year the car is available for business use. : You track the actual cost of operating the car