Lol accsys is right. Go talk to an accountant. It's that important and you don't want surprises. Now I did run a small business and what I remember was meals and entertainment is you can claim 50 percent. Vehicles you can claim mileage or all vehicle expenses. You keep track of both and claim the better one. Any expense to derive incom is usually allowed. That's my free advice and I wouldn't bet anything on any of it. Good luck!! If I could work on the road I'd be gone. Wife and kids love th idea but I can't :(.