# Purchase for car.



## FLKeys (Dec 27, 2018)

@UberTaxPro am I correct in thinking I can deduct this based on personal/business use mileage?

I purchased a new full size wheel for my car and got rid of the donut spare. I am thinking I can deduct the full size wheel I purchased outside of the standard mileage rate. Of course I would only deduct the cost based by percentage of use between personal and business.


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## Older Chauffeur (Oct 16, 2014)

How about putting your question to him in his “ask me anything” thread? He’ll see it sooner. In the meantime, I’m guessing the answer is no, as I think it would go along with tires, filters, etc. 
BTW, I have a full-size spare in my Prius Plug-in, which came without even a donut, so I’m in full agreement with the need for a real, useable spare.


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## Stevie The magic Unicorn (Apr 3, 2018)

If your deducting actual expenses yes you could deduct the % of business use.


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## Wildgoose (Feb 11, 2019)

FLKeys said:


> @UberTaxPro am I correct in thinking I can deduct this based on personal/business use mileage?
> 
> I purchased a new full size wheel for my car and got rid of the donut spare. I am thinking I can deduct the full size wheel I purchased outside of the standard mileage rate. Of course I would only deduct the cost based by percentage of use between personal and business.


Yes. You can deduct only the mileage use (need record of use on business only) if you are using it for personal and business use.
If you are using that car 100% for business alone, you can deduct all of gas purchases, maintenance costs, whatever you put on that car. Also depreciation of the car but in this case, you cannot deduct on mileage use.


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## Older Chauffeur (Oct 16, 2014)

I doubt the price of the wheel would make enough difference in the bottom line of his tax return to go with annual expenses over mileage, and as I said earlier, I don’t think it can be deducted on top of the SMR, which is what he’s asking.


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## Wildgoose (Feb 11, 2019)

Older Chauffeur said:


> I doubt the price of the wheel would make enough difference in the bottom line of his tax return to go with annual expenses over mileage, and as I said earlier, I don't think it can be deducted on top of the SMR, which is what he's asking.


You are right. Other than mileage use, nothing could be deductible.


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## Stevie The magic Unicorn (Apr 3, 2018)

Vandalism repair is deductible however, 

But it has to be vandalism and not wear and tear.


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## UberTaxPro (Oct 3, 2014)

FLKeys said:


> @UberTaxPro am I correct in thinking I can deduct this based on personal/business use mileage?
> 
> I purchased a new full size wheel for my car and got rid of the donut spare. I am thinking I can deduct the full size wheel I purchased outside of the standard mileage rate. Of course I would only deduct the cost based by percentage of use between personal and business.


Tire expenses including spares are already built into the SMR


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## FLKeys (Dec 27, 2018)

UberTaxPro said:


> Tire expenses including spares are already built into the SMR


Essentially I bought an extra spare wheel for my car would that not be considered an accessory for the first purchase?


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## oldfart (Dec 22, 2017)

FLKeys said:


> Essentially I bought an extra spare wheel for my car would that not be considered an accessory for the first purchase?


The question is ; is the tire and wheel routine maintenance and repair or is it "an improvement that adds to the value of the car

Either way it seems to me it's built into the standard deduction because both Mainteance and depreciation are built into the standard deeduction

If you are deducting actual expenses you can (I think) add the cost of improvements to your basis, and create a new depreciation schedule that includes the cost of the tire and wheel. But come on... how much will that increase your depreciation schedule

If you consider this maintenance and if you do actual expenses then deduct the cost in the year of purchase


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## FLKeys (Dec 27, 2018)

I don't consider it maintenance, it does add value to the car with a full size wheel would be worth more than a the same car with a a donut spare. Now essentially my car has both, a full size wheel and a donut spare. I'm not talking about the tire that goes on the wheel, that would fall under standard mileage, just the steel wheel it's self.

I have plenty of time to research it, won't deduct until next years return anyway.


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## UberTaxPro (Oct 3, 2014)

FLKeys said:


> @UberTaxPro am I correct in thinking I can deduct this based on personal/business use mileage?
> 
> I purchased a new full size wheel for my car and got rid of the donut spare. I am thinking I can deduct the full size wheel I purchased outside of the standard mileage rate. Of course I would only deduct the cost based by percentage of use between personal and business.


 It's either included in the SMR as maintenance or it gets added to basis as an upgrade. The only way I could see deducting it would be to argue it was for the pax comfort in the event of a flat. A rough ride could mean bad ratings...kinda pushing it I think because flats don't happen that often.


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