personal vehicles for business use.

I'm a little confused here.  You said your "Personal Car" as in you use it for personal trips in addition to business trips?  If so, have a LONG talk with your Tax Accountant. 

Assuming you're a Sole Proprietorship, I **believe** (but I'm not a Tax Accountant) you can do this **IF** the vehicle is ONLY used for business.  But not if it is mixed use for business and personal.  (If you're a Sub S or LLC, then again, no personal items are depreciated.)

Please let me know if you find out something different from your Accountant.  But I believe the lines are pretty clear.

@Pete_Mc 

A vehicle owned personally but used for business purposes can be expensed by one of two methods:

1) Standard mileage rate (up to $0.585/mile for 2022)

2) Actual expenses (gas, maintenance, depreciation, etc)

The fact that it is owned personally is irrelevant, it is a function of the percentage of the mileage driven for business use vs personal use.

Here's some fun reading:

https://www.irs.gov/taxtopics/tc510

Yes, that was basically my understanding.

But when it comes to writing off depreciation, as a Sole Proprietor, I have heard it needs to be business use only.  Agreed it makes no difference who owns the vehicle, but just how it was used.  There very easily could have been changes over the years and you can do that now.  That's why my mantra is always to check with a Tax Accountant that has to stay up on all the yearly changes.

@Pete_Mc 

Thanks for clarifying.  I have not heard that.