Discussion:Mileage logs on business 4-wheelers

Does anyone have any farmers or businesses that keep mileage/use logs on their 4-wheelers?

I used to have a cabin in the north Georgia mountains and the dairy farmer used these to round up his cows. They were not for fun, but when the grandkids came to visit the cows might have gotten a reprieve...or not.

Look at page 23 of IRS publication 225. You can get 75% without any records.

I would love to suggest that at this time. It's snowing here in SD and the thought of her following that around while he checks the sheep feed lot and cattle lot just warms my soul. (on top of the anger I am containing right now)

Jctmstx,

That would be fine, IF (big if) when the vehicles were put in use the big regional accounting office would have attached an election to apply IRC 1.274-6T(b). No such thing, they put all vehicles, including 4-wheelers, on at 100%. My staff followed suit as the 'BIG' guys must right and these were/are prior year assets. Like a dummy I did not check the percentage use on the Pickups (also 100%) in the depreciation program. She is maintaining that you still need to keep logs. I can smell a fight on this, just not with this client. She is going to 'allow' the 75% use on the pickups and 'hope' her manager lets it pass. The deal is these are 3/4 Ton and 1 Ton pickups set up to haul gooseneck trailers, not exactly 'pretty boy' trucks as the cowboys here like to call 1/2 Ton trucks.

However, I see no problem with making the election under Temp. Reg. 1.274-6T(b) which provides for a 75% deemed business percentage.

Around these here parts, people use the things for transportation! They are licensing them like motorcycles and driving them on streets the last couple of years. So they have become not so 'special' anymore. That is her take, that they need to keep logs now.

My basis question is: Does anyone keep mileage logs on these things?

I am fighting for the deduction and have not given in, but she is hanging on mileage logs. I say no such thing exists, they do not have odometers on them, but they do have fecal matter! She is telling me that because we are seeing more personal use around town here, that they are now demanding mileage logs. Basically no one keeps them and I do not see how you could with no odometer to support documented miles. Her answer is that everyone has to keep mileage logs, based on the above code. I know of no construction firms, other farmers, or other business that do so.

My question then is, am I the only one who has clients that do not keep mileage logs on these things. I have searched the other discussions on mileage logs and have the same issues raised, but none of them address these 4-wheelers.

offer to have your client go back and write in on a calendar which days and for approx how many hours who used which 4wheeler. It isn't contemporaneous, but it's the best he can do after the fact without an odometer. The auditor can't require a 'mileage' log when you can't track mileage without an odometer.

Will do. Thank you for the help. She wanted proof that they were not transportation driving on the Hiqhway. I pointed out to her that she has the insurance billings. If they are driving them on the highways they need insurance like any other licensed vehicle. She is now silent on the issue. But I will contact the client to see if he can put together a hours used log.

Pink's! My instant thought was the drag racing show on Speed, not MTV/VH1. But I have seen a few lawn mowers at the liquor stores here in SD! Lawn mowers have hour meters! are not licensed and still drive on the streets! But they are not listed property, at least I don't thing they would fit under 280F(d)(4)(A)(iii). I get no entertainment, recreation or amusement mowing the office lawn in 90degree weather. Or snowblowing in -20 degrees.

A war story: I had a trucking client that we took 40% of a 4wheeler based on the need to plow snow off the drive way and get the truck out. Got an office audit notice followed by a snowstorm a week later. I promptly called the client to take pictures of plowing out the truck (at night no less) which I included with the purchase invoice on audit. No change. Your mileage may vary.

Obviously, the audit I was working was pretty boring.