Schedule C's autos

[LBR]

A client has a pest control business and he has 5 trucks that are used only for business. Can he take all of the expenses for the trucks, gas, repairs, etc. as the total amount for each category or does he have to list them using the car and truck expenses worksheet for each truck?
Thanks

[taxea]

You need to research the "fleet" rules.

[mastertaxguy]

5 Vehicles

A client has a pest control business and he has 5 trucks that are used only for business. Can he take all of the expenses for the trucks, gas, repairs, etc. as the total amount for each category or does he have to list them using the car and truck expenses worksheet for each truck?
Thanks

1. TTB Pp. 10-3 through 10-10-8 should be of some help. Of course you need to know if your client leases or owns the vehicles in question.
2. In terms of lumping expenses for all vehicles, depreciation of course would be listed per vehicle and then, assuming you are using tax prep software, the total amount is carried to the return. I suspect for every viewer of this thread there are as many answers to the "separately state per vehicle" or "lump all non-depreciation expenses together" question. But at the end of the day, there is only one line/box on the form for vehicle expenses.
3. For us, we tally separate worksheets based on client information for expenses for each of the business vehicles so the totals flow through to the form (Schedule C or 1120/1120S, 1065, etc). The form itself (in our view) contemplates a single entry for all expenses, but either client supplied worksheets or our 'tally sheets' are helpful down the road.
4. You may also want to look at IRS Publication 463.