Line 9

You can deduct the actual expenses of operating your car or truck or take the standard mileage rate. This is true even if you used your vehicle for hire (such as a taxicab). You must use actual expenses if you used five or more vehicles simultaneously in your business (such as in fleet operations). You can’t use actual expenses for a leased vehicle if you previously used the standard mileage rate for that vehicle.

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 the vehicle in service, or

Leased the vehicle and are using the standard mileage rate for the entire lease period.

If you take the standard mileage rate:

Multiply the number of business miles driven by 0.70. For example, 1,250 business miles driven × 0.70 = $875.00;

Add to this amount your parking fees and tolls; and

Enter the total on line 9. Do not deduct depreciation, rent or lease payments, or your actual operating expenses.

If you use your 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, then you can’t claim a deduction for that same interest on Schedule C. See Schedule 1-A (Form 1040) and its instructions for more information.

If you deduct actual expenses:

Include on line 9 the business portion of expenses for gasoline, oil, repairs, insurance, license plates, etc.; and

Show depreciation on line 13 and rent or lease payments on line 20a.

For details, see chapter 4 of Pub. 463 .

If you use your 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, then you can’t claim a deduction for that same interest on Schedule C. See Schedule 1-A (Form 1040) and its instructions for more information.

Information on your vehicle.

If you claim any car and truck expenses, you must provide certain information on the use of your vehicle by completing one of the following.

Complete Schedule C, Part IV, if (a) you are claiming the standard mileage rate, you lease your vehicle, or your vehicle is fully depreciated; and (b) you are not required to file Form 4562 for any other reason. If you used more than one vehicle during the year, attach a statement with the information requested in Schedule C, Part IV, for each additional vehicle.

Complete Form 4562, Part V, if you are claiming depreciation on your vehicle or you are required to file Form 4562 for any other reason (see Line 13 , later).