I'd say if he's an employee - non compensated expenses ARE deductible - but to be safe, he'd have to log the time he uses the atv on the job.
The only part that would be deductible is the part he uses on the job. Call it a 5 year depreciation and figure out what each day of use costs.
Similar to nonreimbursed car expenses. The IRS allows $.xx per mile driven - NOT the cost of the car.
I think the government's going to raise an eyebrow if he tries to say the atv is 100% for work only. Corporations typically don't have their employees buy expensive assets FOR them. That might even raise some IRS eyebrows against his employer.
Something tells me said ATV is probably not stored permanently onsite at the job location either.
The people at the IRS are no differnt than us - and WE all think the same thing - it's more about having an atv for fun than having an atv for work. He COULD use a bicycle.
So I say just deduct the work related part. I think that would slide under the IRS radar with no problem, and it would be the honest thing to do.
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Today's Featured Article - The Ferguson System Principal An implement cutting through the soil at a certain depth say eight inches requires a certain force or draft to pull it. Obviously that draft will increase if the implement runs deeper than eight inches, and decrease if it runs shallower. Why not use that draft fact to control the depth of work automatically? The draft forces are
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