For more information about deducting expenses for the business use of your passenger automobile, see chapter 4 in Publication 463 . To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. You do not have to record information in an account book, diary, or similar record if the information is already shown on the receipt. However, your records should back up your receipts in an orderly manner. How long to keep records.
Recapture can occur in any tax year of the recovery period.
For more information on records, see chapter 4 in Publication 946 .