Gasoline
The cost of maintenance (oil, lube, routine maintenance)
Insurance (liability, damage, comprehensive and collision coverage)
Licensing and registration
Depreciation and all other costs associated with operation of the vehicle
2.The IRS mileage rates for 2016 for the use of a vehicle are:
54 cents per mile for business use
3. Mileage reimbursements must be made when wages are paid or at least once per calendar month, as determined by the employer. Any payment must be made no later than the end of the calendar month following the month in which the expenses were incurred and the amount of the reimbursement must appear separately on the employee’s paystub. Furthermore, employers may not take any deductions from the reimbursement amount.