Clients have a partnership, filing form 1065. Use a pickup truck 100% for business use but not owned by partnership. Can the truck be depreciated on the 1065?

[IRonMaN · Accepted solution]

You can deduct anything you want -------------------------- right up to the point that the IRS audit is completed.  It is used 100%, not 95% or even 99.9% for business?  If it used being used that much for business, is there a reason they haven't just transferred ownership of the truck into the business?