[Hugh R]

The IRS says you can't deduct your labor, or "routine maintenance" They use and example of a house and say you can deduct escrow fees, costs of additions, or bringing utilities to the property, but not costs of insurance, or utilities such as electrical or gas use. I haven't found anything appropriate to an automobile. I would imagine "routine maintenance" oil, filter, plugs, fan belts, brake pads and tires, antifreeze, etc. Utilities for a vehicle would be gasoline. Non-routine maintenance to keep a vehicle alive such as a new or rebuilt: trannie, engine, differential, front end, leather, paint, chrome, etc. even if done several times to keep it alive would qualify. I would think. I'm going to contact a tax attorney to see what he says, and I'll report back. Also, a big question is what constitutes valid proof of the expense. I have many receipts, but many I haven't found yet. I do have a fairly comprehensive log book of expenses that dates back to when I got the car.