The attached is a good summary of the rules for auto deductions. Let me know if you have any questions: Maximizing Car and Truck Deductions.
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Larry Kopsa CPA
Kopsa Otte CPAs & Advisors have been involved in Income Tax Planning, Estate Planning & Succession Planning for over 30 years. For more information about Kopsa Otte services, please contact us via e-mail at lkopsa@kopsaotte.com or call 800-975-4829.