#depreciation
#depreciation lists posts about how published rules describe the cost of a business car over time. The articles mention MACRS, business-use percentage, and Section 179 as topics owners will see in the series. The page maps those terms. It does not estimate a number for any car.
General information, not tax advice.
CyberDeduct is an independent product of LIKE LLC and is not affiliated with or endorsed by Tesla, Inc. Tesla is a trademark of Tesla, Inc.
Articles
Tesla Rideshare Mileage Log: What Drivers and Small Fleets Need to Record (2026)
If you drive a Model 3 or Model Y for Uber or Lyft, or run a few Teslas as rideshare cars, the miles still need records. What IRS Topic 510, Pub 463 and Pub 946 say about logs, the five-car rule, the standard mileage rate and depreciation.
Depreciation and Section 179 for a Commercial Robotaxi Fleet: MACRS, the For-Hire Exception and Placed in Service
How IRS Pub 946 and Pub 463 treat depreciation, Section 179 and the for-hire exception for taxi-type cars, for future commercial robotaxi buyers. Individuals can't buy or operate a Cybercab as of October 2026.
Standard Mileage or Actual Expenses for an Electric Car? How Each Method Works in 2026
Electric cars use the same two IRS methods as gas cars. How the standard mileage rate and the actual expense method work for an EV in 2026, the first-year and lease rules, and the records each needs.
Business-Use Percentage: How to Calculate It and Why 50% Matters for Heavy EVs
How business-use percentage for a car is figured from your mileage log, why more than 50% qualified business use matters for Section 179 and bonus depreciation, and what happens if it drops (IRS Pub 946).
What to Hand Your Tax Preparer for Vehicle Expenses: Form 4562 Part V, Explained
Form 4562 Part V asks about listed property, including cars: business-use percentage, written evidence, and total, business, commuting and personal miles. What each question means and which records answer it.
California Mileage and Vehicle Tax Records (2026): FTB Rules, Rideshare and Robotaxi Permits
How California treats business mileage and vehicle deductions in 2026: the $25,000 Section 179 cap, no federal bonus depreciation, unreimbursed employee expenses on Schedule CA (540), CPUC rideshare rules, DMV and CPUC driverless permits, and the records to keep.
New York Mileage and Vehicle Tax Records (2026): IT-196, Bonus Depreciation, TNC Law and AV Rules
How New York treats business mileage and vehicle deductions in 2026: unreimbursed employee expenses on Form IT-196, no federal bonus depreciation (IT-398), VTL Article 44-B rideshare rules outside NYC, the DMV autonomous vehicle testing program, and pending NYC and state robotaxi bills.
Arizona Mileage and Vehicle Tax Records (2026): Form 140 Depreciation, TNC Permits and Driverless Cars
How Arizona treats business mileage and vehicle deductions in 2026: federal AGI and Schedule A as the starting point, the Form 140 depreciation add-back and subtraction, A.R.S. 28-9551 rideshare rules and records, the A.R.S. 28-9702 driverless rules, and the records to keep.
Georgia Mileage and Vehicle Tax Records (2026): Bonus Depreciation, Rideshare Trip Tax and AV Law
How Georgia treats business mileage and vehicle deductions in 2026: federal AGI and Schedule A as the starting point, no 168(k) bonus depreciation, Georgia's Section 179 limits, DPS registration and the per-trip transportation services tax for rideshare, SB 219 on automated driving systems, and the records to keep.
Illinois Mileage and Vehicle Tax Records (2026): IL-4562, Rideshare Act and Autonomous Vehicle Bills
How Illinois treats business mileage and vehicle deductions in 2026: federal AGI as the starting point at a flat 4.95%, the IL-4562 bonus depreciation reversal, the Transportation Network Providers Act, the Autonomous Illinois testing program and the pending AV pilot bill, and the records to keep.
Pennsylvania Mileage and Vehicle Tax Records (2026): Schedule UE, No Bonus Depreciation, TNC and HAV Law
How Pennsylvania treats business mileage and vehicle deductions in 2026: the Schedule UE deduction for unreimbursed employee mileage, the mid-year rate rule, no bonus depreciation, 66 Pa.C.S. Chapter 26 rideshare rules, Act 130 highly automated vehicles, and the records to keep.
Massachusetts Mileage and Vehicle Tax Records (2026): Bonus Depreciation, Employee Expenses, TNC and AV Testing
How Massachusetts treats business mileage and vehicle deductions in 2026: employee business expense rules, no bonus depreciation, Section 179 without the 2025 federal increases, no car loan interest deduction, chapter 159A½ rideshare rules, MassDOT autonomous vehicle testing, and what to keep.
New Jersey Mileage and Vehicle Tax Records (2026): GIT-DEP, Rideshare Surcharge and Pending AV Bills
How New Jersey treats business mileage and vehicle deductions in 2026: no employee business expense deduction, the GIT-DEP depreciation adjustment and $25,000 Section 179 cap, MVC rideshare permits, the prearranged ride surcharge and receipts, and the pending autonomous vehicle pilot bills.
North Carolina Mileage and Vehicle Tax Records (2026): 85% Depreciation Add-Back, TNC Permits and Driverless Cars
How North Carolina treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 85% add-back for bonus depreciation and Section 179 with 20% deductions later, G.S. 20-280 rideshare rules, G.S. 20-401 fully autonomous vehicles, and what to keep.
Ohio Mileage and Vehicle Tax Records (2026): 5/6 Depreciation Add-Back, Business Income Deduction and TNC Rules
How Ohio treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the business income deduction, the 5/6 add-back for bonus depreciation and Section 179, Ohio Revised Code chapter 4925 rideshare permits, receipts, cash rides and two-year records, and what to keep.
Michigan Mileage and Vehicle Tax Records (2026): IRC Decoupling, TNC Records and Automated Vehicle Law
How Michigan treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 2025 decoupling that recalculates bonus depreciation and Section 179, LARA rideshare registration and one-year trip records, the MCL 257.665 automated vehicle law and SAVE projects, and what to keep.
Virginia Mileage and Vehicle Tax Records (2026): Bonus Depreciation Add-Back, DMV TNC Rules and the AV Work Group
How Virginia treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the December 31, 2025 conformity date, the bonus depreciation and Section 179 exceptions, DMV rideshare certificates and new 2027 driver receipts, the autonomous vehicle work group, and what to keep.
Maryland Mileage and Vehicle Tax Records (2026): Form 500DM Depreciation, PSC Rideshare Permits and AV Bills
How Maryland treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, Form 500DM decoupling from bonus depreciation, the $25,000 Section 179 limit and heavy-SUV rule, Public Service Commission TNC permits, the 2026 fully autonomous vehicle bills, and what to keep.
Minnesota Mileage and Vehicle Tax Records (2026): Employee Expenses, 80% Bonus Add-Back and TNC Driver Pay
How Minnesota treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 80% bonus depreciation add-back, Minnesota's deduction for unreimbursed employee expenses on Schedule M1UE, TNC minimum compensation per mile and minute, three-year ride records, and what to keep.
Wisconsin Mileage and Vehicle Tax Records (2026): Schedule I Depreciation, DSPS Rideshare Licenses and AB 848
How Wisconsin treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, no bonus depreciation and the yearly Schedule I adjustment, separate Section 179 elections, the itemized deduction credit, DSPS rideshare licenses and receipts, the failed 2026 autonomous vehicle bill, and what to keep.
Indiana Mileage and Vehicle Tax Records (2026): Bonus and Section 179 Add-Backs, TNC Permits and INDOT on AVs
How Indiana treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the bonus depreciation add-back and $25,000 Section 179 ceiling on Schedule 1, Information Bulletin 118, IC 8-2.1-19.1 rideshare permits and one-year trip records, what INDOT says about driverless vehicles, and what to keep.
Oregon Mileage and Vehicle Tax Records (2026): Construction Commute Subtraction, Depreciation and Portland AV Rules
How Oregon treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, depreciation that generally matches federal, the construction worker and logger commuting subtraction, OR-17 vehicle record rules, Portland's TNC and autonomous vehicle rules, ODOT's voluntary AV testing notice, and what to keep.
South Carolina Mileage and Vehicle Tax Records (2026): Bonus Add-Back, 3% Business Income Election and TNC Rules
How South Carolina treats business mileage and vehicle deductions in 2026: federal taxable income as the starting point, the bonus depreciation add-back on the SC1040, the 3% active trade or business income election, the ORS permit rules for rideshare companies, Act 136 of 2026, and what to keep.
Louisiana Mileage and Vehicle Tax Records (2026): 3% Flat Rate, State Full Expensing and Autonomous Truck Rules
How Louisiana treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the new 3% flat rate, the elective state full expensing under R.S. 47:297.25 and the later-year add-back, the TNC insurance law, the 2019 autonomous commercial motor vehicle law, and what to keep.
Kentucky Mileage and Vehicle Tax Records (2026): No Bonus Depreciation, Section 179 Limits and Fully Autonomous Vehicles
How Kentucky treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, depreciation under the IRC as of December 31, 2001 with no bonus, Kentucky Section 179 limits, Schedule M line 12, TNC certificates from the Department of Vehicle Regulation, the 2024 fully autonomous vehicle law, and what to keep.
Oklahoma Mileage and Vehicle Tax Records (2026): 100% Oklahoma Bonus Depreciation, TNC Licensing and Driverless Vehicles
How Oklahoma treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 100% Oklahoma bonus depreciation deduction and its federal add-back, Corporation Commission TNC licensing, the 2022 fully autonomous vehicle law (SB 1541), and what to keep.
Connecticut Mileage and Vehicle Tax Records (2026): Bonus and Section 179 Add-Backs, TNC Rules and the AV Pilot Repeal
How Connecticut treats business mileage and vehicle deductions in 2026: federal AGI as the starting point, the 100% bonus depreciation and 80% Section 179 add-backs with four-year subtractions, TNC registration, receipts and three-year ride records, Public Act 26-63, the repeal of the AV pilot program, and what to keep.
Iowa Mileage and Vehicle Tax Records (2026): Federal Taxable Income, 3.8% Flat Rate, Six-Year TNC Records and Driverless Vehicles
How Iowa treats business mileage and vehicle deductions in 2026: federal taxable income as the starting point with rolling conformity, the 3.8% flat rate, bonus depreciation and Section 179 conformity, TNC permits and six-year ride records under chapter 321N, the 2019 driverless-capable vehicle law, and what to keep.
Arkansas Mileage and Vehicle Tax Records (2026): No Bonus Depreciation, Employee Mileage, PSC Rideshare Permits and Driverless Networks
How Arkansas treats business mileage and vehicle deductions in 2026: business income on Form AR1000F, the 3.9% top rate, no federal bonus depreciation, Section 179 limits, unreimbursed employee mileage on Form AR2106, Public Service Commission TNC permits, Act 619 of 2021 on driverless vehicles, and what to keep.
Mississippi Mileage and Vehicle Tax Records (2026): Schedule C Income, Bonus Depreciation Adjustments, TNC Licenses and Driverless Vehicles
How Mississippi treats business mileage and vehicle deductions in 2026: business income on Form 80-105, the 4.4% rate and scheduled cuts, the DOR's bonus depreciation adjustment, Mississippi Insurance Department TNC licenses and one-year trip records, the fully autonomous vehicle law enforcement plan (SB 2269 of 2026), and what to keep.
Idaho Mileage and Vehicle Tax Records (2026): Federal AGI, the 5.3% Rate, No Bonus Depreciation and TNC Trip Records
How Idaho treats business mileage and vehicle deductions in 2026: federal AGI on Form 40, the 5.3% flat rate, IRC conformity with a bonus depreciation exception, the separate Idaho Form 4562, Idaho's statewide TNC law and two-year trip records, where to check on autonomous vehicles, and what to keep.
Hawaii Mileage and Vehicle Tax Records (2026): No Bonus Depreciation, a $25,000 Section 179 Limit, Employee Mileage and AV Testing
How Hawaii treats business mileage and vehicle deductions in 2026: Form N-11, rates up to 11%, no federal bonus depreciation and a $25,000 Section 179 limit, unreimbursed employee mileage on Worksheet A-6, the TNC insurance law, the 2020 autonomous vehicle testing pilot (Act 21), and what to keep.
Maine Mileage and Vehicle Tax Records (2026): Federal AGI, the Bonus Depreciation Add-Back, TNC Permits and the AV Pilot
How Maine treats business mileage and vehicle deductions in 2026: federal AGI on Form 1040ME, rates from 5.8% to 7.15%, the bonus depreciation add-back on Schedule 1A and later recapture, Secretary of State TNC permits and one-year trip records, the autonomous vehicle pilot program, and what to keep.
Vermont Mileage and Vehicle Tax Records (2026): Federal AGI, No Bonus Depreciation, TNC Rules and AV Testing Permits
How Vermont treats business mileage and vehicle deductions in 2026: federal AGI on Form IN-111, rates from 3.35% to 8.75%, the bonus depreciation add-back on Schedule IN-112, Vermont's TNC insurance and records-inspection law, the Automated Vehicle Testing Act, and what to keep.
Rhode Island Mileage and Vehicle Tax Records (2026): Federal AGI, the Bonus Depreciation Add-Back, TNC Permits and Two-Year Records
How Rhode Island treats business mileage and vehicle deductions in 2026: federal AGI on Form RI-1040, rates from 3.75% to 5.99%, the bonus depreciation add-back on Schedule M and a separate Rhode Island depreciation schedule, Division of Public Utilities and Carriers TNC permits and two-year trip records, and what to keep.
Delaware Mileage and Vehicle Tax Records (2026): Federal AGI, Bonus Depreciation From 2026, TNC Permits and Records
How Delaware treats business mileage and vehicle deductions in 2026: federal AGI on Form PIT-RES, Delaware's HB 255 decoupling from 100% bonus depreciation for individuals' property placed in service after 2025, DelDOT TNC permits and one-year trip records, where to check on autonomous vehicles, and what to keep.
District of Columbia Mileage and Vehicle Tax Records (2026): Federal AGI, Bonus and Section 179 Add-Backs, DFHV Registration and AV Testing
How the District of Columbia treats business mileage and vehicle deductions in 2026: federal AGI on Form D-40, rates up to 10.75%, the Schedule I add-backs for bonus depreciation and excess Section 179, DFHV registration for rideshare companies, DDOT's autonomous vehicle testing program, and what to keep.