You restore paint. You don't have time to restore your Schedule C at midnight on April 14. We §179 the trailer, COGS the chemicals, log the miles, and shelter the rest.
Mobile detailers run heavy capex (truck, trailer, water system, polishers) with thin margins. Done right, the truck and rig pay for themselves in tax shelter the year you buy them.
Work truck, enclosed trailer with onboard water + power, mobile pressure washer, vapor steamer, polishers, lighting, generator: all §179 eligible up to $1,160,000 in 2024. SUVs/trucks over 6,000 lbs (Transit, Sprinter, F-250) get $30,500 §179 plus 60 percent bonus depreciation on the overflow.
IRC §179, §168(k), §280FPro chemicals, ceramic coating kits (Gtechniq, CarPro, Gyeon), microfibers, clay, pads, water reclamation supplies, deionized water cartridges: tracked as COGS on Schedule C 36 to 42 protects the §199A QBI calculation and clarifies gross margin.
IRC §471, §263ADedicated business cell line, dashcam (insurance + audit-trail value), GPS tracker on the work truck, route management software (Detail Pros CRM, Mobile Tech RX), payment processing (Square, Stripe, Zelle): all §162 ordinary and necessary.
IRC §162(a)Mobile means you drive to clients. First-stop-of-the-day from home is commuting (not deductible). Every mile after that until you return home is deductible at 67 cents/mile in 2024. We log via Stride or actual-expense the truck if §179 was elected.
IRC §162; Rev. Proc. 2023-3Net profit shelter: SE health insurance premiums deductible above-the-line (§162(l)), Solo 401(k) up to $69,000 in 2024 for solo operators. Spouse on payroll for booking and dispatch doubles the contribution room.
IRC §162(l), §401(k)At $60K net, sole prop is fine. As you scale to $80K to $100K+, S-Corp election saves on SE tax. Pay reasonable comp benchmarked to detailer/auto reconditioning BLS data, distribute the rest free of the 15.3 percent SE bite.
IRC §1361, §1402(a); Watson v. USSolo mobile detailer, $62K net, just bought an enclosed trailer with onboard 60-gallon water + 200-amp inverter + steamer. We ran §179 on the trailer and rig, captured 8,200 business miles, opened a SEP-IRA, and moved chemicals to COGS.
$5,000 savedFederal income tax + SE tax savings on $22K of first-year §179 deduction on the trailer/rig, mileage capture, and SEP contribution. State savings on top.