Modifications likely to render a truck or van a qualified nonpersonal use vehicle include having a front jump seat, ... If the car is not used entirely for business, then the allocable part of the deduction for personal use is claimed as an above- the-line deduction on Form 1040. ... To date, the IRS has given certification to the Toyota Prius, model years 2001 through 2005; the Honda Civic Hybrid, model yearsanbsp;...
|Title||:||The Learning Annex Presents Small Business Basics|
|Publisher||:||John Wiley & Sons - 2005-05-20|