Question

ikal, 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

You prorate the actual expenses by the business-use mileage: 2,500/10,000 = 25%.
Deduction = $4,000 × 25% = $1,000.

So he can deduct $1,000 on Schedule C, line 9.