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Article Date:
September 2007

Word Count:



No Mileage Log, No Deduction

In this case involving Gary Lee Colvin, the court allowed $780 as a business deduction for auto use. Colvin claimed $6,033 on his tax return, but he was missing that critical mileage log to prove his business use.


The court had this to say about the auto deduction:1



Automobile mileage deductions are subject to the strict substantiation requirements of section 274(d).


The court will not grant a deduction to the taxpayer who proves business use but fails the heightened substantiation requirements of ... Log in to view full article.

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