Schedule C Expenses - Rent or Lease

If you rented or leased vehicles, machinery, or equipment, enter the business portion of your rental cost. But if you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction by an amount called the inclusion amount.

See IRS Publication 463 to figure your inclusion amount.

Enter amounts paid to rent or lease other property (s), such as office space in a building.