[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-437410-105":59,"doc-detail-437410-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","jk-lassers-a-quick-reference-guide-for-home-business-tax","J.K. LASSERs - A Quick Reference Guide for Home Business Tax","","A Quick Reference Guide for home business tax focusing on automobile deductions, structured to help active operators understand eligible deductions and implement them within legal rules. Covers standard mileage rates, expense allocations, vehicle depreciation limits and restrictions, including MACRS rates, straight-line method, and depreciation timing when vehicles are disposed of or after recovery periods. Includes guidance on trade-ins, recapture of deductions, record-keeping for business use, and leased vehicle deductions, with notes for self-employed filers.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/jk-lassers-a-quick-reference-guide-for-home-business-tax/437410/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/jk-lassers-a-quick-reference-guide-for-home-business-tax/437410.png","ImageObject",300,407,{"name":92,"@type":93},"Eliana","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-15","2026-09-29",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What vehicle costs are deductible for a home business operator?","Question",{"text":112,"@type":113},"Costs of buying and operating a car, truck, or van for business are deductible under rules with restrictions, including limits on depreciation.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the guide address depreciation limits for business vehicles?",{"text":117,"@type":113},"Depreciation for most cars, trucks, and vans is subject to annual ceilings, with the first-year ceilings reduced based on personal use.",{"name":119,"@type":110,"acceptedAnswer":120},"When should you use the IRS mileage allowance versus actual operating costs?",{"text":121,"@type":113},"Use the IRS mileage allowance to avoid tracking actual vehicle expenses and depreciation. If claiming actual operating costs, use Form 4562 to compute depreciation instead of the mileage allowance.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},437410,1790911373,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","# J.K.LASSERS\n\nAutomobile Deductions  \nSAVVY  \nSAVINGS  \nGUIDE  \nBonus CD  \nincluded  \nA Quick Reference Guide for Home Business Tax  \nOther books available inthe Taxes Made Easy series:  \nGetting Started &Sefting UpTravel &Entertainment DeductionsHome Office Deductions  \n# J.K.LASSERS\n\nAutomobile Deductions  \nTAXES MADE EASY  \nDigitized by the Internet Archivein 2022 with funding fromKahle/Austin Foundation  \n## Publisher's Note\n\n\"If you would be wealthy,think of saving as well as getting.\"-Benjamin Franklin  \nHardly a week goes by that you can't read about a Fortune 500 companynegotiating a multi-million dollar incentive package with a local govern-ment as part of their negotiations to open a new plant,big-box store orregional office.How is your home business different?...Not by much!  \nThe tax deductions available to you as an active home business operator caneither be looked upon as savings or an incentive by the government to helpfuel your own business growth.While seven-figure incentives from yourlocal government are not part of your home business future,on a pro-ratedbasis there is plenty to learn and save from within these pages.  \n## Why Us?\n\nJ.K.Lasser has been the premier publisher of consumer tax guides since1939,when Jacob Kay Lasser first published Your Income Tax.Since then,the guide has been published continuously for over 60 years and read by over  \n38,000,000 people.Each year,millions of Americans trust the J.K.LasserInstitute to help them make the right financial decisions.  \nFollowing this tradition,the Taxes Made Easy series was created to provideeasy tips on understanding which deductions can legally be taken and thebest ways to implement them into your home business.This topic-basedapproach includes five introductory books whose purpose and objective issimply;keep it simple:  \n## Getting Started &Setting UpAutomobile DeductionsHome Office Deductions\n\nTravel &Entertainment DeductionsMiscellaneous Home Business Deductions  \nEach book comes with its own bonus companion CD that will start you onyour way to business savings.  \nThis edition is published by Sound Concepts,Inc.,Orem,Utah,byarrangement with John Wiley &Sons,Inc.,Hoboken,New Jersey,adapted from  \nJ.K.Lasser's Your Income Tax 2007.Copyright C 2006 by John Wiley &Sons,Inc.All rights reserved.  \nNo part of this publication may be reproduced,stored in a retrieval system,or transmitted in anyform or by any means,electronic,mechanical,photocopying,recording,scanning,or otherwise,except as permitted under Section 107 or 108 of the 1976 United States Copyright Act,withouteither the prior written permission of the Publisher.Requests to the Publisher for permission shouldbe addressed to Permissions Department,Sound Concepts,Inc.,15 East 400 South,Orem,Utah84058,(801)225-9520,fax(801)343-3302.  \nLimit of Liability/Disclaimer of Warranty:While the publisher and author have used their best effortsin preparing this book,they make no representations or warranties with respect to the accuracy orcompleteness of the contents of this book and specifically disclaim any implied warranties of mer-chantability or fitness for a particular purpose.No warranty may be created or extended by salesrepresentatives or written sales materials.The advice and strategies contained herein may not besuitable for your situation.You should consult with a professional where appropriate.Neither thepublisher nor author shall be liable for any loss of profit or any other commercial damages,includ-ing but not limited to special,incidental,consequential,or other damages.  \nFor more information about J.K.Lasser's Taxes Made Easy,visit www.savealittlemore.com.  \nISBN 978-1-933057-46-0  \nPrinted in the United States of America.  \nTable of Contents  \nIntroduction………………………………………………  \n………………………………………………7  \nChapter 1 Standard Mileage Rate……………………………………………………8  \nChapter 2 Expense Allocations…………………………………………………………………13  \nChapter 3 Depreciation Restrictions on Cars,  \nTrucks and Vans ……………………………………………","cbCaiezDtiZ48B8f","https://ap.wps.com/l/cbCaiezDtiZ48B8f","pdf",2213166,44,"English","# Introduction\n# Chapter 1 Standard Mileage Rate\n# Chapter 2 Expense Allocations\n# Chapter 3 Depreciation Restrictions on Cars, Trucks and Vans\n# Chapter 4 Annual Ceilings on Depreciation\n# Chapter 5 MACRS Rates for Cars, Trucks and Vans\n# Chapter 6 Straight-Line Method\n# Chapter 7 Depreciation for Year Vehicle is Disposed Of\n# Chapter 8 Depreciation After Recovery Period Ends\n# Chapter 9 Trade-In of Business Vehicle\n# Chapter 10 Recapture of Deductions on Business Car, Truck or Van\n# Chapter 11 Keeping Records of Business Use\n# Chapter 12 Leased Business Vehicles: Deductions and Income","[{\"question\":\"What vehicle costs are deductible for a home business operator?\",\"answer\":\"Costs of buying and operating a car, truck, or van for business are deductible under rules with restrictions, including limits on depreciation.\"},{\"question\":\"How does the guide address depreciation limits for business vehicles?\",\"answer\":\"Depreciation for most cars, trucks, and vans is subject to annual ceilings, with the first-year ceilings reduced based on personal use.\"},{\"question\":\"When should you use the IRS mileage allowance versus actual operating costs?\",\"answer\":\"Use the IRS mileage allowance to avoid tracking actual vehicle expenses and depreciation. If claiming actual operating costs, use Form 4562 to compute depreciation instead of the mileage allowance.\"}]","J.K. LASSERs - A Quick Reference Guide for Home Business Tax | PDF",1790681657,111]