Hello again Lynn,
Let's just take out the words... "for the purpose of alimony" away. Using those words just confuse the issue. The ability to deduct business expenses has nothing to do with the outside reasoning, for alimony purposes, etc. As stated previously, necessary and reasonable, or customary and reasonable expenses are deductible as long as they are directly related to your trade or business. Reasonable care expenses are as follows:
Automobile Expenses directly attributable to the conduct of business are deductible.
Exception: commuting expenses (between your home and regular business location) are not deductible. (If your home office is your principal place of business, there are no miles disallowed for commuting.)
Holding a business meeting in the car while commuting does not turn the commute into a business deduction
. However, going to a business meeting on the way to the office allows a deduction for the additional mileage over that required to get to work.
Exceptions to exception (deductions are allowed for commuting):
If you need your car to carry large items for work.
If you work at two or more places in a day you can deduct the cost of getting from one place to the other, or
If you are on temporary assignment out of town.
DEPRECIATION is already built into the standard rate; no depreciation is allowed for cars for which the standard rate is chosen.
You can refer to the following webpage for a more detailed breakdown: