Standar or actual ?

[Art]

Retired taxpayer started a small business (Sch C) in 2008 transporting the Amish. He purchased a used van in 2008. Is he limited to actual cost method or can he take standard mileage? TTB page10-5 list useage such as car for hire ie taxi as not eligible for standard mileage methond. Any thoughts to the contrary in my situation?

[AJsTax]

Actual Expenses

In dealing with this situation in the past , we have treated this as a car for hire. If it is part of a construction crew arrangement, that could be different, if the van owner worked as part of the crew.

[Art]

No, the taxpayer just started this to help out the Amish in our area. He is not sure that he intends to continue, may be relocating out of the area. This is his first year for the activity, My read also was that he was stuck with using actual expenses. Just wanted to get some other thoughts. Thanks.