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SECTION 3. DEEMED

Internal Revenue Bulletin 2002-23 · 2026-10-03 edition · updated 2026-10-04 · United States

SUBSTANTIATION FOR RIG- RELATED EXPENSES

Q-8. What is the amount of rig-related expenses that can be deemed substanti- ated under this revenue procedure?

Q-9. For what types of vehicles may rig-related expenses be deemed substanti- ated?

Q-10. May expenses be deemed sub- stantiated for pickup trucks under this revenue procedure?

Q-11. Are welding rigs and mechanics rigs qualified nonpersonal use vehicles?

Q-12. For which employees may an eligible employer deem rig-related expenses substantiated under this revenue procedure?

Q-13. Under what circumstances may an eligible employer anticipate that an employee would incur rig-related expenses while performing services as an employee for an eligible employer under the deemed substantiation rule?

Q-14. Will the amount deemed sub- stantiated under this revenue procedure be adjusted for inflation?

Q-15. May an independent contractor determine deductible expenses under this revenue procedure?

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▸Contents — Internal Revenue Bulletin 2002-23
Internal Revenue Bulletin 2002-23

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