You only need to complete Part IV of the Schedule C if you have made a claim on Line 9 (Car and Truck Expenses).

For an overview of what the Schedule C Form is for, please see our blog post Schedule C: An Instruction Guide.

43: When did you place your vehicle in service for business purposes? (month, day, year)

This is the date you started using your vehicle for business purposes.

44: Of the total number of miles you drove your vehicle during (year), enter the number of miles you used your vehicle for

Line 44a: enter the number of miles you used your vehicle for business.

Line 44b: enter the number of miles you used your vehicle to drive between work and home. If you work from home, then this will be zero.

Line 44c: enter the number of miles you drove the vehicle for non-business or commuting purposes (i.e. for your own personal use)

45: Was your vehicle available for personal use during off-duty hours?

If you also use your vehicle outside of business hours for personal use, you should check Yes here.

46: Do you (or your spouse) have another vehicle available for personal use?

If you or your spouse also use another vehicle for personal trips, then you can check Yes here.

47: Do you have evidence to support your deduction?

This asks if you have any records that show how you have calculated the numbers above. Utilising paper based logbooks and expense tracking applications like Craftybase are good ways of ensuring you have enough proof to support your claim.

For a line-by-line walkthrough of Part I, please see our blog post here: Schedule C Guide: Part I - Income

For a line-by-line walkthrough of Part II, please see our blog post here: Schedule C Guide - Part II: Expenses »

For a line-by-line walkthrough of Part III, please see our blog post here: Schedule C Guide - Part III: Cost of Goods Sold »