<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> Jon, I would like to expand on this a bit.  My understanding regarding your "flat rate" is that this is acceptable with the IRS, provided you can produce your calculations that would show these percentages are reasonable, if they ever ask to see them.  And certainly the percentages will vary from person to person. One word of caution for everyone:  do not assume that if a deduction is not challenged by the IRS, that it therefore would be accepted if you were audited.  There is no doubt in my mind that a considerable percentage of citizens get away with tax fraud year after year and never get caught. Regards, Clyde Jon Page wrote: <blockquote TYPE=CITE>Ever since I've been in filing taxes based on self employment, the mileage deduction has been calculated 80% business, 20% personal. This flat rate has never been challenged by the IRS. Although my personal use of the vehicle is probably less than 20%, it's worth it not having to nit-pick the daily odometer reading.</blockquote> </html>