Publication 463 (2014), Travel, Entertainment, Gift, and Car Expenses #auto #parts #for #sale

#auto lease

4. Transportation

Table of Contents

This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. These expenses include the cost of transportation by air, rail, bus, taxi, etc. and the cost of driving and maintaining your car.

Transportation expenses include the ordinary and necessary costs of all of the following.

Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Tax home is defined in chapter 1.

Visiting clients or customers.

Going to a business meeting away from your regular workplace.

Getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside that area.

Transportation expenses do not include expenses you have while traveling away from home overnight. Those expenses are travel expenses discussed in chapter 1 . However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. See Car Expenses . later.

Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. However, there may be exceptions to this general rule. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance.

Illustration of transportation expenses. Figure B . earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. You may want to refer to it when deciding whether you can deduct your transportation expenses.

Temporary work location. If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.

If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.

If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year.

If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It will not be treated as temporary after the date you determine it will last more than 1 year.

If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses as discussed in chapter 1 .

No regular place of work. If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area.

Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.

You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.

Two places of work. If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second.

Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. You cannot deduct them.

Armed Forces reservists. A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work .

You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. In this case, your transportation generally is a nondeductible commuting expense. However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work.

If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses.

If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. These expenses are discussed in chapter 1 .

If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules. in chapter 6.

Commuting expenses. You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You cannot deduct commuting expenses no matter how far your home is from your regular place of work. You cannot deduct commuting expenses even if you work during the commuting trip.


You sometimes use your cell phone to make business calls while commuting to and from work. Sometimes business associates ride with you to and from work, and you have a business discussion in the car. These activities do not change the trip from personal to business. You cannot deduct your commuting expenses.

Public Car Auctions – Cheap Cars? by #auto #focus

#public auto auctions

Public Car Auctions Cheap Cars?

Public Car Auctions for Cheap Cars

Is it possible to get good deals at public car auctions?

Yes. It is very possible to get good deals on used cars at public car auctions. But you have to know where to find them and how to participate.

Types of public car auctions

A great many car auctions allow only licensed car dealers to buy. However, other auctions are also open to the public and can be a source of good cars at good prices.

The most common type of car auction are those conducted by professional auction companies. Some are large with locations around the country, such as Manheim and ADESA. Others are small local or regional companies. Some are conducted by local towing companies. Other auctions are conducted by police departments or other local and national government agencies, such as the U.S. General Services Administration (GSA).

Auctions can vary in terms of the type of vehicles and source of vehicles. A specific auction might be only for high-end exotic cars, or heavy trucks, or repossessed vehicles, or unclaimed vehicles, or police seized vehicles, or government vehicles.

How do I find public car auctions?

Many of the larger auctions companies, such as Manheim. have web sites on which they announce upcoming public auctions in locations across the country. Regional and local auctions are usually advertised in newspapers or local TV ads. Federal and local government auctions are usually announced in local or national newspapers. If there are a number of local newspapers, the announcements will only be in one of those papers. Announcements typically appear on a specific schedule, such as on a particular Friday each month.

Some auction announcements may provide a detailed inventory list, including vehicle descriptions and VIN numbers. Others are less detailed, or provide no detail at all.

See the newest wheel styles for your car at Tire Rack. !

To find public auto auctions, you should search the web, check your local telephone Yellow Pages, call your local newspapers to get auction announcement schedules, contact your local government agencies, and call local tow companies. It takes a little legwork but the effort can pay off if you find some great bargains.

Get a directory of auctions

Although you can do the work and find auctions on your own, there are online services that offer directories of auctions for a fee. Some specialize in public government auctions, but others are more general.

You ll find these services advertised on the Internet. Some have good up-to-date data, and others do not. If you decide to try one or more of the services, make sure they have a 30-day money-back guarantee.

How do I participate in public car auctions?

Most auctions have a procedure for inspecting vehicles before the auction date or time. Although you won t be able to drive the vehicles, you may be able to start them and look them over carefully. If you don t have the skill to do inspections yourself, you should bring someone with you who can do them for you, and give you advice.

Bring a used-car value guidebook, such as those from Kelley Blue Book and NADA Guides. available in book stores and newsstands — or use a smartphone, laptop or tablet computer to access such sources online. NADA Guides has a section of its site that is specifically designed for the iPhone ( You should know what the cars are worth so that you don t overbid.

Also check out the car with an AutoCheck® or Carfax  vehicle history report to find out if it has been wrecked, flooded, or has a salvage title. The small cost of a report can easily save you from making an expensive mistake. Access your report at an auction by using a laptop or smartphone. Be sure to set your account ahead of time.

Make sure you understand the rules and procedures of the auction. If the company has a web site, the rules may be posted there. You should attend a couple of auctions just to get familiar with the process and how it works before you come back to actively participate.

If you plan to bid, make sure you have the finances arranged to pay for your winning bids. Many auctions require that you have financial proof in the form of cash, cashiers check, or line-of-credit confirmation. You can get pre-approved for a loan at a bank or at an online auto loan company such as Auto Credit Express . Most auctions require pre-registration, which could require a fee. Some may also charge a buyer s premium on the sale price.

Find Cheap Cars at Government Auto Auctions from .

Protect yourself

When buying a used car at an auto auction, you are taking a chance that the car has problems that won t show up until later. A relatively small investment in an extended auto warranty from a company such as Endurance Auto Warranty  will cover you when those problems appear..

Public Repo Auto Auction #fisher #auto #parts

#public auto auctions

Public Repo Auction

Public buyers are welcome to participate in our repossession sale (public repo auction). The public repo auction offers a large selection of repossessed cars that belong to area banks, credit unions, finance companies, and other lenders. Not all the vehicles in the auction will be in good working order, so if you want to get a nice car for a great price you will need to do some homework.

Plan arriving early on auction day to allow time to inspect the cars. We require a valid ID and $500 cash deposit in order to receive a bid badge. If you do not successfully bid on a vehicle, your deposit is refunded to you. If you successfully bid on a vehicle, your deposit will go toward the purchase price and you will be required to pay the balance in form of cash or cashier check by 5 p.m. on the day of the auction. If this is your first time attending an auto auction in Ohio, you should review our beginners guide.

Tuesday afternoon you will find an updated run list of the vehicles that will be up for sale. If you are wondering what an average car sells for at an auction, you can view our public market report. To gain quicker access to our lot on auction day, you may pre-register.

Thank you for showing interest in abc Cincinnati. Hope to see you at our next public repo auction.

PTAC Locations #used #car #websites

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Share Your Feedback!

NOTE: If you are experiencing difficulty with your vehicle, please refer to the steps below to ensure you receive immediate assistance from the Precision Tune Auto Care center at which you received service.

1. If you are not completely satisfied with the products and services you received, we urge you to contact the center immediately. We want to resolve any concerns you may have in a prompt and professional manner. Since nearly all of our centers are independently owned and operated franchises, the manager or owner will have the greatest flexibility in resolving your concern. Please have your service order handy, as that will help get the details needed to assist you in a timely fashion.2. If you are unable to reach or are not comfortable contacting the original center, please contact our Corporate Customer Service Hotline.

Toll Free: 800.GET.TUNE (800.438.8863 ) x204

2. Our policy is to relay your comments to the District Manager for your area who will contact the center owner. Please remember that it is the franchise owner that has the ultimate say regarding the issue, but we understand that it’s not always easy to express your concerns directly to the person providing the service. In this situation, we act as a liaison to forward your comments to the appropriate parties in order to help resolve your issue and retain you as a Precision Tune Auto Care customer.

3. Precision Tune Auto Care takes great pride in producing quality work and standing behind that work with our nationwide 12 month/12,000 mile warranty programs. Please refer to the Limited Warranty on the back of your service order to determine if the service you received is covered. If you are traveling, you can bring your vehicle to any Precision Tune Auto Care center that offers the covered service; however not all centers provide all services so it is best to call first. Please contact the original center or Corporate Customer Service to get additional details on how to utilize our warranty.

10 Cheap Used Cars In Germany #houston #auto #auction

#cheap used cars

10 Cheap Used Cars In Germany

Germany is one of the top car manufacturers in the business, making our list of 10 cheap used cars in Germany both practical and viable. Buying pre-owned vehicles is a wise, budget-conscience move. Since you have opted to purchase a German car, you can be sure that any choice you make will possess the unmistakable high quality that all German-made cars have. The following list of cars are guaranteed to be cheap used cars in Germany that will meet your needs and your price point:

  1. Mercedes Benz R-Class. Mercedes Benz is the most popular brand of all the German automakers. Although typically considered an expensive car, purchasing a used Mercedes Benz in an older model will provide the same great quality at a lower price. The R-Class is an SUV that combines all the luxuries and benefits of the minivan with the SUV. It includes multimedia, comfort and safety features and is powered by a V8 5000cc engine.
  2. Mercedes Benz M-Class. This luxury SUV was named the Best New Sports Utility Vehicle at the Canadian Car of the Year Awards in 2006. A few years later, the SUV is considerably more affordable to those seeking pre-owned vehicles, making it one of the nicer used cars in Germany.
  3. BMW 125i Convertible. A great find among used cars in Germany, this mini sedan features great handling and superb speed performance. The compact car is powered by a 2996cc V6 engine.
  4. BMW X3. Yet another luxury SUV of the used cars in Germany, this car features 4-wheel drive and can be driven on a variety of terrain. Although “luxury” and “cheap” seem to contradict, a good deal on an older model truly qualifies this SUV as one of the cheap used cars in Germany.
  5. Audi A4. This is another well-known brand among German car manufacturers. This Audi is known for its well-designed engine and won the Golden Steering Wheel for best vehicle in its class a few years ago.
  6. Audi TT. Another one of the used cars in Germany, this one flaunts beautiful craftsmanship in design and its interior. Also powered by 4-wheel drive, the Audi TT is probably one of the best-used German cars to invest in since it is winner of numerous awards for Best Car of the Year.
  7. Volkswagen Cabrio. This reliable little car provides comfortable seating for all its passengers. Practical, unassuming, simple and clean, this car makes a great buy for no-nonsense shoppers who need a sturdy car to get them to their destination.
  8. Volkswagen Jetta. This eco-friendly car has been making a difference in the environment since it first came out. It consumes less fuel and produces fewer toxic emissions than average cars. More spacious than other used cars in Germany, this one is a good choice for environment-conscious families on a budget.
  9. Volkswagen Passat. This mid-size family sedan has been around since the 1970s. The Passat has undergone variations throughout the years, but its excellent engineering and its almost legendary reliability remained the same. This is a great family car with its excellent safety track record.
  10. Volkswagen Beetle (Classic). Probably the most popular of the cheap used cars in Germany, this car is an icon. Today you can easily purchase a used Beetle with an engine that lasts for under $1,000. While it may not be very practical, it still remains one of the most loved cars in Germany.

Now that you have the specifics on used cars in Germany, you can review your own needs to discover which is the best fit for you. These ten cheap used cars in Germany will offer you the prestige of German craftsmanship while still fitting into your budget.

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