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Substantiating Business Use of a Car

A Tax Court ruling addresses unreimbursed expenses.


Aldea v. Commissioner, T.C. Memo. 2000-136 (2000)

Background. A taxpayer claimed a deduction for the business use of her car in the amount of $4,300, which she computed by multiplying the standard mileage rate times the number of miles she drove her car for business during the year. The IRS denied any deduction because of a lack of substantiation, and the taxpayer appealed.

The Tax Court's ruling. The court began its opinion by noting that the tax code imposes "stringent substantiation requirements for claimed deductions relating to the use of a [car]." The information that must be substantiated to claim a deduction for the business use of a car includes the following:

(1) The amount of the expenditure; (2) the mileage for each business use of the automobile and the total mileage for all use of the automobile during the taxable period; (3) the date of the business use; and (4) ...

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  • September 1, 2000

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