2018 – 9/14 Taxpayers couldn’t substantiate business deductions. A married couple deducted car and truck expenses for their home-building S corporation’s alleged use of a passenger vehicle. But the IRS and the U.S. Tax Court denied them. The taxpayers didn’t provide a log or other evidence showing the business use of the vehicle. The court found that the couple also wasn’t entitled to home office deductions because they didn’t provide any proof to show that a portion of their residence was exclusively used for business or how they calculated the deductions. (TC Memo 2018-143)

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