Can a W2 employee (PHYSICIAN) who purchased a 6000 pound vehicle and uses it for business use the 179 deduction? If so, would I connect it to a Schedule C? Thank you

[dianejhart]

They do not use a Schedule C and are a W2 employee. I believe they can take the deduction Im just not sure how.

[Jim-from-Ohio · Accepted solution]

no employee business expenses under current law.  *except for some states that allow it, but not for federal

[PATAX]

Is the good doctor still making house calls?😉

[dianejhart]

Thank you all!

[qbteachmt]

For someone who comes across this later:

"If so, would I connect it to a Schedule C?"

There is no Sched C for the job where the person is an employee being paid under a W2. They are an employee. They would be turning in a business mileage report to their employee to be reimbursed at mileage allowance rates under An Accountable Plan (specifically, google this). That rate includes a depreciation component, already.

If they have another "side hustle" business outside of their employment which results in filing a Sched C as part of the 1040, then only that part of the vehicle use is included in that Sched C. It is compartmentalized into that business function, for using that vehicle as a resource to doing that specific business. In general, since that makes this a shared vehicle across a third function at this point, that is another reason to consider mileage allowance rates for the Sched C, and that means, No, the depreciation is already factored into that rate.