Explore the tax rules for deducting business auto expenses, including the standard mileage rate, actual cost method, and special considerations for corporate and partnership-owned vehicles. Topics include depreciation limits, lease inclusion amounts, and how personal use affects deductibility. Updated for current IRS guidance, the content helps clarify key distinctions and compliance points across a range of taxpayer scenarios. Materials used for this course were supplied by Spidell's Federal Taxletter.

This overview course may be appropriate for professionals at all organizational levels.