• 수정
• 삭제
• 검색
• 답변
• 글쓰기

Basically, i guess it is up to you.
Even if you  lease a car and use that car for  your business purposes , you may be able to deduct some or all of the expenses associated with operating the car.But you may not deduct expenses associated with leasing a car if the car is used 100 percent for personal purposes. you may only deduct leased car expenses if you used the car for business purposes and did not receive reimbursement for such use. If you used the car for business and personal purposes, only that percentage that applied to business use may be deducted.
you who lease a car for business purposes may use the standard mileage rate to determine your tax deduction. The standard mileage rate may fluctuate and sometimes changes during the year. The standard mileage rate for the 2013 tax year was 56.5 cents per mile. you may only claim the standard mileage rate for miles driven for business purposes. you who elects the standard mileage rate method during the first year you used the leased car for business purposes must use the standard mileage rate for the remainder of the lease, to include any renewals of the lease. you who lease a car for business purposes may use the actual expenses method to determine your tax deduction. Actual expenses include all costs of operating the car including fuel, oil, scheduled maintenance, repair work, parts, tires, licensing and registration, automobile insurance and lease payments. you who use your leased car for less than 100 percent business purpose must determine the percentage of business usage. The IRS recommends dividing the total number of business miles driven by the total number of miles driven during the tax year to determine the percentage of business usage. If you are an employee, then you must itemize your deductions to claim unreimbursed leased car expenses as an employee business expense. you will figure your deduction on IRS Form 2106 - Employee Business Expenses and report the qualifying amount on IRS Form 1040, Sch A . you who operate a business will typically report leased car expenses on IRS Form 1040, Sch C .


As you said, Sec179 recapture occurs when you are required to add back to income the section 179 deduction you took in an earlier year.You may have to recapture the section 179 deduction if, in any year during the property's recovery period, the percentage of business use drops to 50% or less. In the year the business use drops to 50% or less, you include the recapture amount as ordinary income in Part IV of Form 4797.  If you sell, exchange, or otherwise dispose of section 179 property, you may have to treat all or part of the gain as ordinary income taxed at 25% aslongas yur marginal tax rate is 25% or higher..

 If you sell property under the installment method for which you claimed a section 179 deduction,you should  report any recapture income in the year of sale, even if you did not receive an installment payment that year.