Car expenses

[powerage]

If a client tells me in the course of the interview they have a log that they can produce if the IRS comes calling, that is all I need. I just make a note of it in the software. Same thing with charitable contributions and medical. That said, the vast majority do come with all their records, and it makes the return that much easier.

Also, every client fills out an info sheet about their tax situation. Single and 1 W-2 or married with 10 kids, everyone fills it out, and it goes in their file. Just another part of due diligence.

[taxea]

If your client cannot or refuse to provide you with the mileage log (even if he tells you he has it at home), you cannot claim car expenses for him. Am I correct?

I just want to clarify my post. I give my client a business use worksheet. If they fail to provide the vehicle information on the worksheet and can't say yes to "do you have a log? is there a reason why you didn't include the information on the worksheet?" I explain to TP that 1. either he doesn't qualify for actual expenses because he used mileage in the first year or 2. without the mileage figures I can't determine the actual expenses to take and he is going to be paying taxes he shouldn't have to pay. Now the ball is in his court.

[DexEA]

I just want to clarify my post. I give my client a business use worksheet. If they fail to provide the vehicle information on the worksheet and can't say yes to "do you have a log? is there a reason why you didn't include the information on the worksheet?" I explain to TP that 1. either he doesn't qualify for actual expenses because he used mileage in the first year or 2. without the mileage figures I can't determine the actual expenses to take and he is going to be paying taxes he shouldn't have to pay. Now the ball is in his court.

"1. either he doesn't qualify for actual expenses because he used mileage in the first year"

That is incorrect. See TTB 10-5