The cost of travel necessary for work is allowable. Allow the amount the client claims in their self-employment record for transportation as an expense. The client's record is verification of the expense. If a client uses their vehicle for both personal and business purposes, allow a percentage of the cost for things like repairs, tune-ups, etc., as a business expense. Allow a percentage of the vehicle costs equal to the percentage of mileage that the vehicle was used for business purposes.
Illinois Department of Human ServicesJB Pritzker, Governor · Dulce Quintero, Secretary
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