Lines 13c and 13f calculate the ownership or lease expense for Vehicles 1 and 2. Please note the below instructions for line 13:

Line 13. Vehicle ownership or lease expense: Using the IRS Local Standards, calculate the net ownership or lease expense for each vehicle below. You may not claim the expense if you do not make any loan or lease payments on the vehicle. In addition, you may not claim the expense for more than two vehicles.

If there are no loan or lease payments made on a vehicle, we will put $0 on the form as shown below. We will not put $619 as the claimed expense for this line, as the form states that the expense cannot be claimed if there are no loan or lease payments made on a vehicle.

If there are loan or lease payments made, we will fill out the lines accordingly and calculate the net vehicle expense.