In lieu of calculating expenses using actual expenditures, a taxpayer may use a standard mileage rate as established by the Internal Revenue Service. See Nash v. Commissioner, 60 T.C. 503, 520 (1973); Larson v. Commissioner, T.C. Memo. 2008-187, slip op. at 13-14; sec. 1.274-5(j)(2), Income Tax Regs. The amount of mileage can be substantiated by any reasonable means, including by proving that a taxpayer traveled between certain cities and establishing the distance between them.

Taxpayers are only entitled to only one deduction for business travel; either automobile expense based on a mileage rate or actual expenses including depreciation, but not both. Nash v. Comm'r, 60 TC 503, 520 (1973). By using the standard federal mileage rate, which includes maintenance expenses, Plaintiffs have waived their right to deduct vehicle repairs and maintenance.

In lieu of substantiating the actual amount, taxpayers who deduct vehicle expenses may instead compute their deductions through use of a predetermined standard mileage rate. See, e.g., Nash v. Commissioner, 60 T.C. 503, 520 (1973); see also sec. 1.274-5(j)(2), Income Tax Regs. The standard mileage method includes an allowance for all fixed and variable costs of a vehicle, including depreciation, maintenance and repairs, tires, gasoline, oil, insurance, and other fees.

"[T]o the extent that petitioner claimed deductions based on standard mileage amounts * * * [she] is not entitled to add actual expenses", including car insurance payments. Archer v. Commissioner, T.C. Memo. 2018-111, at *12, aff'd, 821 F. App'x 865 (9th Cir. 2020); see also Nash v. Commissioner, 60 T.C. 503, 520 (1973); sec. 1.274-5(j)(2), Income Tax Regs. Even had she not elected the standard mileage rate, she has not substantiated the business percentage of her vehicle use, as necessary to determine the deductible portion of her insurance expenses.

The taxpayer may base the deduction on either actual expenses or standard mileage, not both. Nash v. Commissioner, 60 T.C. 503, 520 (1973). If the taxpayer elects the actual expense method, he must substantiate his business use percentage for the passenger automobile.

The taxpayer may base the deduction on either actual expenses or standard mileage, not both. Nash v. Commissioner, 60 T.C. 503, 520 (1973). If the taxpayer elects the actual expense method, he must substantiate his business use percentage for the passenger automobile.

Taxpayers who deduct vehicle depreciation expenses may compute their deductions through use of a predetermined standard mileage rate in lieu of substantiating the actual amount of expenditures relating to the business use of listed property. See, e.g., Nash v. Commissioner, 60 T.C. 503, 520 (1973); see also sec. 1.274-5(j)(2), Income Tax Regs. The standard mileage method includes an allowance for all fixed and variable costs of a vehicle, including depreciation, maintenance and repairs, tires, gasoline, oil, insurance, and other fees.

If the payments were for auto insurance, then to the extent that petitioner claimed deductions based on standard mileage amounts he is not entitled to add actual expenses. See Nash v. Commissioner, 60 T.C. 503, 520 (1973); Kavuma v. Commissioner, T.C. Memo. 2016-101, at *18-*19; sec. 1.274-5(j)(2), Income Tax Regs. He presented no evidence of business use of the vehicles as a percentage of total use, so we have no way of allocating vehicle expenses even if any of them had been adequately substantiated.

The taxpayer may claim the deduction on the basis of either actual expenses or standard mileage, not both. Nash v. Commissioner, 60 T.C. 503, 520 (1973). If the taxpayer elects the actual expense method, he must substantiate his business use percentage for the passenger automobile.

A taxpayer "is entitled to only one deduction" and may claim it on the basis of either actual expenses or standard mileage, not both. Nash v. Commissioner, 60 T.C. 503, 520 (1973); accord Larson v. Commissioner, T.C. Memo. 2008-187, 96 T.C.M. (CCH) 73, 77 (2008). If the taxpayer elects the actual expense method, he must substantiate his business use percentage for the vehicle.