Becoming pilot driver (wife)

So here's where I get the heebie jeebies.

To me it seems that any O/O of a pilot car would want to know what's-what[?] with regard to legitimate tax deductions?

I'm pulling what little hair (I have left) out trying to figure purchasing a vehicle for a pilot car that gets maybe 16 or 18 mpg like a full size pick up or van as opposed to a 4 cylinder car or SUV which gets 23 or 28 or more mpg which would obviously be cheaper per mile to operate with regard to fuel expense.

I don't want to drive a car BUT, unless someone can assure me that fuel is 100% deductible then it would seem rather foolish to put a gas guzzler on the road which looses money every mile.

Here's what I found but, I'm not comfortable with saying that all gas/fuel is deductible with regard to legitimate business miles to include deadhead miles.

Business owners and self-employed individuals
Individuals who own a business or are self-employed and use their vehicle for business may deduct car expenses on their tax return. If a taxpayer uses the car for both business and personal purposes, the expenses must be split. The deduction is based on the portion of mileage used for business.

There are two methods for figuring car expenses:

1. Using actual expenses
   • These include:
     • Depreciation
     • Lease payments
     • Gas and oil
     • Tires
     • Repairs and tune-ups
     • Insurance
     • Registration fees
       
2. Using the standard mileage rate
   • Taxpayers who want to use the standard mileage rate for a car they own must choose to use this method in the first year the car is available for use in their business.
   • Taxpayers who want to use the standard mileage rate for a car they lease must use it for the entire lease period.
   • The standard mileage rate for 2018 is 54.5 cents per mile. For 2019, it‘s 58 cents.

There are recordkeeping requirements for both methods.

Ok so good record keeping is a MUST and I understand why but, are deadhead and loaded miles deductible?

And let's say it takes me 1 or 2 or more hours to get to the job from my house. That could lead to some serious money at 16 or 18 mpg. Would those miles also be deductible?

 

The way our bean counter does it is that anytime the vehicle is used in furtherance of a business the vehicle operating costs are deductible.

 

That makes complete sense (cents). Thank you!