U.S. · Tax forms
Schedule C line 9, car and truck expenses.
Standard mileage or actual expenses, and the other lines that vehicle costs can land on.
Line 9 (“Car and truck expenses”) holds either the standard mileage amount (business miles × $0.70 for 2025, plus parking fees and tolls) or the business share of your actual vehicle operating costs. Depreciation goes on line 13 and lease payments on line 20a, not here.
Look up a vehicle cost
Result
How vehicle costs map to Schedule C (2025 instructions)
| Item | Meaning | What the IRS says |
|---|---|---|
| Line 9, standard mileage | Business miles × 0.70, plus parking fees and tolls | Do not deduct depreciation, rent or lease payments, or your actual operating expenses |
| Line 9, actual expenses | Business portion of gasoline, oil, repairs, insurance, license plates, etc. | Show depreciation on line 13 and rent or lease payments on line 20a |
| Line 13 | Depreciation and section 179 expense deduction | Where depreciation on a vehicle you deduct under actual expenses goes |
| Line 20a | Rent or lease: vehicles, machinery, and equipment | Business portion of a vehicle lease; a lease of 30 days or more may require an inclusion-amount reduction |
| Part IV (lines 43–47b) | Information on your vehicle | Complete if you use the standard mileage rate, lease, or the vehicle is fully depreciated, and you need not file Form 4562 for another reason |
| Form 4562, Part V | Vehicle information with depreciation | Use it instead of Part IV if you claim depreciation on the vehicle or must file Form 4562 for any other reason |
Who can use the standard mileage rate
The instructions say you can take the standard mileage rate for 2025 only if you owned the vehicle and used the standard mileage rate for the first year you placed it in service, or leased it and use the standard mileage rate for the entire lease period. You must use actual expenses if you used five or more vehicles simultaneously in your business, such as fleet operations. You cannot use actual expenses for a leased vehicle if you previously used the standard mileage rate for that vehicle.
Personal-use vehicle loan interest
If you use the vehicle for both business and personal purposes and you claimed a deduction in 2025 on Schedule 1-A (Form 1040) for the vehicle loan interest allocable to your personal use, you cannot claim a deduction for that same interest on Schedule C. See Schedule 1-A and its instructions.
Records
Anyone claiming car and truck expenses must provide vehicle-use information in Part IV of Schedule C or in Form 4562, Part V. Part IV asks when you placed the vehicle in service and your business, commuting and other miles, whether the vehicle was available for personal use off duty, whether you or your spouse have another vehicle, and whether you have evidence, and whether it is written. For details the instructions point to chapter 4 of Pub. 463.
Worked example
Dana, a freelance photographer, drove 8,000 business miles in 2025 and paid $120 in tolls and $60 in parking. Standard mileage method: 8,000 × $0.70 = $5,600, plus $180 = $5,780 on line 9. She does not also deduct depreciation or lease payments for that vehicle. Names and figures are made up; the 0.70 multiplier is the figure printed in the instructions.
More line pages in this set
Related lines: Schedule C Line 13, Schedule C Line 30.
Sources
- Instructions for Schedule C (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule C (Form 1040): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 instructions (page last reviewed or updated April 30, 2026). The line labels were read from the Schedule C (Form 1040) PDF the IRS had posted on the date read, which is marked 2026; line numbers can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What goes on Schedule C line 9?
Either your standard mileage deduction (business miles multiplied by 0.70 for 2025, plus parking fees and tolls) or the business portion of actual car and truck operating expenses such as gasoline, oil, repairs, insurance and license plates.
Where does vehicle depreciation go?
On line 13, if you deduct actual expenses. Rent or lease payments for a vehicle go on line 20a.
Can I switch between standard mileage and actual expenses?
Not freely. The instructions allow the standard mileage rate only if you owned the vehicle and used it in the first year you placed it in service, or leased it and use it for the entire lease period. You cannot use actual expenses for a leased vehicle if you previously used the standard mileage rate for it.
When must I use actual expenses?
If you used five or more vehicles simultaneously in your business, such as in fleet operations.
Do I have to fill in Part IV of Schedule C?
Only if you claim the standard mileage rate, lease the vehicle, or the vehicle is fully depreciated, and you are not required to file Form 4562 for another reason. Otherwise you complete Form 4562, Part V.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.