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SE Washington | Not exactly sure what you're asking but you may be overthinking it. You can deduct 75% of your mileage at the standard rate with no requirement to keep a log if you use the pickup for personal and farm use, but primarily farm. From the 2018 Farmers Tax Guide
https://www.irs.gov/pub/irs-pdf/p225.pdf
"Business use percentage.You can claim 75% of the use of a car or light truck as busi-ness use without any allocation records if you used the vehicle during most of the normal busi-ness day directly in connection with the busi-ness of farming. You choose this method of substantiating business use the first year the vehicle is placed in service. Once you make this choice, you may not change to another method later. The following are uses directly connected with the business of farming.•Cultivating land.•Raising or harvesting any agricultural or horticultural commodity.•Raising, shearing, feeding, caring for, training, and managing animals.•Driving to the feed or supply store.If you keep records and they show that your business use was more than 75%, you may be able to claim more."
Reread your question, I think I see what you're asking. Coffee must be kicking in. You are wondering about expensing costs of the pickup vs the standard mileage rate. The first year you decide which way you're going to do it, you have to stick with it for the life of the vehicle. No switching back and forth depending on what is most beneficial. Doing the 75% standard mileage deal is the simplest and most beneficial route in my mind unless you have a rig that requires a lot of upkeep and expense or is maybe 100% farm use.
Edited by slewis 3/9/2019 09:25
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Farm tax question - pickup truck
