Question

Mikal, a freelance photographer, incurred $4,000 in qualified actual expenses to operate the vehicle he uses for his business. In 2025, he drove a total of 10,000 miles, 2,500 of which were for business purposes. How much of his actual vehicle expenses can he deduct on Schedule C (Form 1040), line 9?

Answer 1

He can deduct 25% of the $4,000 actual expenses because 2,500 business miles ÷ 10,000 total miles = 0.25.
0.25 × $4,000 = $1,000 — report $1,000 on Schedule C, line 9.