Unique (?) tax question

Hi all! I am at my wits end. I had to file a tax extension because I couldn't figure the answer out to this question. My husband is in rather a unique position I think because he delivers new trucks to various companies all across the country from one central hub. He gets paid per mile but has to pay for his own gas for the truck out of his pocket. Sort of. The company pays him their estimate of what the gas will cost up front, and then he is responsible for paying for it--it could be lesson could be more. These payments are reflected in his 1099 of what they paid him last year. He is NOT an employee. For taxes, he is a sole proprietor.

I am wondering if there is a CREDIT for this rather than just taking gas costs as a deduction since it is a hard cost of doing business and he never had that money in his pocket. Logically, he shouldn't just have to claim it as a deduction because he never "earned it." Can you at least point me in the right direction? Everything I'm researching involves owner operators who own their own vehicle or drive their own vehicle! Thank you so much in advance!

 

I use turbo tax. Without owning the truck, the fuel is just a deduction. I just want the whole amount to come off his taxable income. Maybe it is and I just can't tell with the computer program? Like if he earned 1000 and paid 400 for fuel, I want to make sure he is only paying tax on 600. (that the tax bill is going down a full 25% of his 10-99'd income for the gas entry I make.

 

Thanks. But if they didn't separate it out and merely gave him a 10-99 for everything they paid him (including the gas advance) am I allowed to "separate it?" I'm thinking no??

 

And any suggestions on a truckers tax man? We are in Kentucky if that matters...

 

So far the only one I found is for actual owner operators not someone who does not own the truck they deliver it but still pays for gas