Gas Purchased for Company Vehicle but not reimbursed

[GTS1101]

Hi,

I have a client who had to buy gas for his company vehicle. They do not give him a gas card nor reimburse him for the gas. They do keep up maintenance but he has to provide the fuel. Since he does not own this vehicle am I correct in assuming that he cannot deduct the gas as a business expense or is there a way to claim this as a business expense. He works in the construction field.

Thanks for your help!

GTS1101

[Bird Legs]

unreimbursed gas expense

If this is an employee, then this would be deductible on Form 2106, Employee business
expense, flowing to the Sched. A.