問題 If I lease a vehicle, can I deduct the cost of the lease payments plus the standard mileage rate? 答案 If you lease a car you use in business, you may not deduct both lease costs and the standard mileage rate. You may either: Deduct the standard mileage rate for the business miles driven. If you choose this method, you must use the standard mileage rate method for the entire lease period (including renewals). Claim actual expenses, which would include lease payments. If you choose this method, only the business-related portion of the lease payment is deductible. An income inclusion amount reduces both of these deductions. 額外的訊息 Publication 463, Travel, Entertainment, Gift, and Car Expenses Tax Topic 510 - Business use of car 類別 Small business, self-employed, other business 子類別 Income & expenses
