Section 11B - Transportation

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Section 11B - Transportation

Part B - Vehicle Operating Expenses

1. Driver's licenses

Do not include other forms of identification such as passports.

2. State or local vehicle inspection, including emissions tests, such as -
  • emissions inspection
  • RV/trailer inspection
  • safety inspection
3. Vehicle registration or personal property taxes, such as -
  • license plate
  • registration renewal
  • tag
  • wheel tax
4. Auto repair service policies, such as extended warranties, not already reported

Do not include service policies for vehicles used entirely for business.

5. Automobile service clubs, such as AAA or services such as OnStar or LoJack
6. Towing charges
7. Vehicle cleaning services, including detailing or car washes, such as -
  • boat cleaning
  • vacuuming
  • waxing and polishing
8. Tire purchases or mounting
9. Vehicle maintenance, parts, or services, including oil changes and other filter and fluid replacements, such as -
  • air conditioning
  • air or fuel filter
  • alternator
  • battery
  • brakes
  • brake fluid
  • carburetor
  • car computer
  • charcoal canister filters
  • clutch
  • computer sensor
  • engine repair
  • electrical system
  • exhaust system fan switch or belt
  • front end alignment
  • lights
  • motor tune-up
  • muffler
  • radiator
  • shock absorbers
  • spark plugs
  • suspension
  • tire repair
  • tire rotation
  • timing belt
  • transmission
  • transmission fluid
  • wheel balancing
  • windshield wipers

 

10. Vehicle accident or damage repair, including any service by an auto mechanic, such as -
  • dent removal
  • fender/bumper repair
  • glass/windshield repair
  • hail damage repair
  • painting
  • sanding/polishing
11. Vehicle customization, including performance or exterior modifications, such as -

Do not include car stereos.

  • alarm system
  • back-up camera
  • convertible top
  • exterior modification
  • fender skirt
  • floor mat
  • GPS navigation system
  • paint/vinyl wrap
  • performance modifications
  • remote start installation
  • running boards
  • spoiler
  • window tinting
12. Vehicle accessories, such as for recreation or safety, including -
  • bumper guard
  • bike/luggage/ski rack
  • cargo roof box
  • dash cam
  • seat covers
  • steering wheel cover
13. Tolls or electronic toll passes
14. Parking, such as parking garages, parking lot fees, or parking meters. Do not include expenses that are part of your property ownership or rental costs.
15. Docking or landing fees for boats and planes
16. Propane, kerosene, and other liquid fuels for recreational vehicles, including vans, campers, and boats, such as -
  • bottled gas
  • liquid propane
  • tank gas
Page Last Revised - July 25, 2025