Can I deduct car payments if I travel to maintain a rental property?

This answer was provided by Mark Misselbeck, CPA, from Levine, Katz, Nannis & Solomon PC in Needham.

Q: I own a rental property in Rhode Island and I have a vehicle that I use primarily for travel to that house for such things as repairs. Am I able to deduct my car payments for this? - Rick, Hingham

A: Travel to repair or maintain a rental property would result in deductible expenses. For travel to a RI property you would normally use the IRS standard mileage rate ($ .36 f/mi. for 2003 and $ .375/mi. for 2004), rather than figure your total car expenses and allocating them based on the mileage traveled to the rental vs. total mileage run up in the car for the year.