Car Insurance deduction

[lbarthell]

My client is a Door Dash driver and have a 1099-NEC is his car ins. payments a deduction.
Thanks on sch C

[Lion]

If he's taking actual expenses instead of the standard mileage rate, then his business percentage of all his vehicle expenses, including insurance, would be a deduction. You can compare actual vs standard and use the most favorable each year IF he used the standard mileage rate the first year his car was placed into business service. If he used actual expenses his first year, he continues with actual for the life of that vehicle. See TTB 10-1, in fact read all of chapter 10 to brush up on deducting car expenses.

[lbarthell]

Thank you!!