Business Deductions
Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Business Deductions
Switching From the Mileage Allowance Method to the Actual Expense Method
Changing From Personal Use to Business Use During the Year and Computation of Vehicle Deduction
Personal Property Tax Included in Vehicle Registration Fee
Sales Tax Paid for a Vehicle Used in Business
Audit Proofing Your Car Deduction and Mileage Sampling
Should You Sell or Trade in Your Vehicle? TCJA UPDATE - Tax Year 2018
Computing Basis of New Vehicle When Trading in a Vehicle
6 Things to Know About Depreciating Your Vehicle
Property that May be Depreciated
Property that May Not be Depreciated
Important Points to Keep in Mind When Depreciating Property
Converting Personal Use Property to Business Use
Depreciating Additions and Improvements
How to Use MACRS Depreciation Tables
Claiming Depreciation on Schedule C
Claiming First-Year Expensing and Bonus Depreciation
First-year Expensing Deduction Restrictions and Limitations
What Are Section 197 Intangibles?
Items Not Section 197 Intangibles
IRC Section 1239 - Gain From Sale of Depreciable Property Between Certain Related