LEAN OUT METHANOL FUEL SETUP TO RUN E85

The conversion from methanol to E85 requires leaning out the engine about 35-50% from the methanol mixture setup.  E85 contains less oxygen to support combustion than methanol.  That changes the air to fuel ratio.  In addition, converting to E85 from gasoline requires enrichment of about 20-30%.

HORSEPOWER FROM BTUs ANALYSIS

The BTUs per pound of fuel indicate the heat energy from the fuel.  However, since various fuels are run at different air to fuel ratios, the BTUs per pound of the burn ratio mixture of air and fuel are a better indicator of heat energy.  BTUs per pound of mixture are a good measure of how much horsepower an engine will make.

BTUs COMPARISON

According to engineering data presented in our methanol book, on p. 207, ethanol in the proper burn ratio with air has 1,150 BTUs per pound.  Gasoline with air has 1,274 BTUs per pound.  The E85 combination computes to 1,169 BTUs per pound.  Methanol has 1,146 BTUs per pound of mixture.  At the optimum burn ratios, the various values are close enough that it is almost a toss up between any of the fuels as far as horsepower is concerned.

These values are at the optimum or stoichiometric burn ratios.  Those are air to fuel ratios that produce complete burning.  No excess fuel or oxygen would be left over after combustion.  Unfortunately octane characteristics of E85 at the optimum burn ratio (economy mode) are not significantly different than high octane pump gasoline.  In the economy mode, that would limit its application in high compression or high boost racing engines.

ENRICHMENT TO INHIBIT DETONATION

However, E85 like methanol can be run rich for cooling to inhibit detonation.  Our methanol book describes how rich alcohol mixtures essentially raise the resistance to detonation in racing engines.  That is done with “intercooling” from the excess fuel.  Alcohol fuels including methanol and ethanol do not foul spark plugs from rich mixtures.  As a result, extra fuel from enrichment can be used.  Enough enrichment can provide enough cooling to keep the mixture below the self ignition temperature.  That effectively raises the octane characteristic.

Some sources quote E85 octane characteristics over 100.  That would be achievable only at rich mixtures that are seldom discussed.

GASOLINE OCTANE COMPARISON PROBLEM

Note that octane rating is a gasoline characteristic measurement.  It is a detonation resistance value compared to a gasoline standard called “octane”.  Combustion engineers report that rating alcohol fuels with the standard octane motor test is difficult.  At best, an approximate octane characteristic can be made.  However, since it is only an approximation, it is subject to interpretation or misinterpretation.  Racers should be careful at drawing comparisons between anti-knock properties of alcohol fuels or fuel mixtures and anti-knock properties of gasoline blends.  They may be valid. Or may not be valid.  It is possible for E85 to act like 114 octane gasoline in one test circumstance. It may detonate like a lower octane gasoline in another.  Octane rating may not be a valid rating for E85 in many circumstances.

CONSEQUENCE OF ENRICHMENT

While a little enrichment inhibits detonation, excessive enrichment reduces the cylinder temperature too much.  That reduces power.  In addition, excess liquid fuel will vaporize in the ignition spark of a plug.  That will absorb ignition energy, slowing down the preliminary ignition process. That reduces power as well.  How much enrichment for maximum power is complex.  Tracking of air to fuel ratio provides a valuable control number. Analysis will produce a number that simplifies tuning to achieve that value for maximum power.

Two identical E85 V-8 engines with different enrichment, engine temperature, & spark advance tune-ups can have a dramatic horsepower difference.  One HP value more than that engine on gasoline and the other less than the gasoline fueled engine.

LESS E85 NEEDED

The rich air to fuel ratio for best power for methanol is approximately 5 to one in a normally aspirated racing engine.  For E85, it is a value less than 10 to one.  The E85 value is much less fuel for the amount of air than the methanol value.  A reduced quantity of E85 is necessary to run a race engine previously set up for methanol.  However, fuel curves should be well developed on E85 before turning up the spark advance or compression; or the boost in a blown engine.

E85 MIXTURE CONSEQUENCE

A common problem with commercial E85 is different mixtures of ethanol and gasoline.   The air to fuel ratio for “best power” would vary in a racing engine for different mixtures of ethanol and gasoline.  E85 should be a mixture of 85-15. Mixtures as different as 70-30 and anywhere in between that and 85-15 were reported in purchases labeled E85.

HYDROMETER MEASUREMENT OF SPECIFIC GRAVITY

A hydrometer is recommended.  It can be used to measure specific gravity of the fuel to determine fuel mixtures of a new E85 purchase.  A fuel with a 70-30 mixture, for example, has more gasoline.  Most gasoline blends weigh less than ethanol.  So that specific gravity would be less than a fuel mixture of 85-15.

Once specific gravity data is acquired, the racer can use the average as a baseline for comparison for future tuning.

• (a) If the specific gravity of a new fuel purchase is lower than the average, that would indicate a gasoline rich mixture.  That would indicate to lean the engine from the baseline tune-up.
• (b) If the specific gravity of a new fuel purchase is higher than the average, that would indicate an ethanol rich mixture.  That would indicate to richen the engine from the baseline tune-up.

EFFECT OF GASOLINE BLEND

The standard for E85 is also affected by what gasoline is used in the mixture.  Gasoline is a blend of different weight hydrocarbons.  The specific gravity of gasoline varies with different blends.  Blends are varied by the manufacturer in response to location and seasons.  This would affect the specific gravity of an E85 fuel purchase as well.  Fortunately E85 purchases with various gasoline weights would require the same tuning trends as indicated for changes in the ethanol to gasoline mixture.

A lighter fuel from a light gasoline blend would need a new tune-up leaned from the baseline tune-up.  A heavier fuel from a heavy gasoline blend would need a new tune-up richened from the baseline tune-up.

Whether the specific gravity of a new fuel purchase varies from differing mixtures of gasoline or from differing blends of gasoline may be another issue that affects air to fuel ratios.  In that the case, it would be wise to run a bit rich on E85 to tolerate the differences.

RACING FUELS BLEND PROBLEM

I watched one racer convert to a “killer” brand of racing gasoline and go faster.  I saw another racer do the same conversion and go slower. Gasoline is a blend.  E85 is a blend as well as a mixture.  Blending & mixture variations can cause unpredicted outcomes in different race engine combinations.

MONO METHANOL

Methanol is not a blend.  Methanol is methanol as long as it is not contaminated.  It is more predictable as a result.  We made over 400 drag race passes with our baseline air to fuel ratio for methanol.  We always adjusted fuel injection jetting for changes in air density and blower overdrive.  We saw a very stable tune-up.  Spark plug color remained virtually the same for all of the variations in air to the engine with a proportionate fuel adjustment.  That may not be the case with E85 due to variations in the mixture of gasoline dilution and variations in the blend of the gasoline dilution.  Adjustments of air to fuel ratios may be needed.

EFFECT OF MIXTURES

Optimum air to fuel ratios would vary in E85 labeled mixtures that vary from 85-15 to 70-30.  That variation would be from 2 to 4%.  For 70-30 fuel, mechanical fuel injection nozzle areas may be needed that flow 2 to 4% LESS fuel to the engine than nozzle areas for 85-15.

For electronic fuel injection, injector duty cycles may need to be reduced 2 to 4%.  If air to fuel ratios are mapped, then an up or down override would be appropriate.

AFR METERS

Note that air to fuel ratio readings from air to fuel ratio meters are not necessarily calibrated the same from one manufacturer to another.  Nor are they necessarily numerically accurate.

An air to fuel ratio meter from one manufacture may read 14.7 to one for gasoline, E85, or methanol.  The actual air to fuel ratios by air to fuel weight would be:

• gasoline: 14.7 to one
• E85: 9.8 to one
• methanol: 6.5 to one.

AFR METERS NOT ACCURATE BUT REPEATABLE

Care should be exercised in making tuning numerical decisions from air to fuel ratio meters.  While they may be inaccurate, they can be repeatable.  If they are repeatable, then they are a good indicator of tuning trends.

Ref. 1: Fuel Injection Racing Secrets, p. 175, has more information on air to fuel ratios and specific gravity values for various fuels.

Ref. 2: Several hundred pages of explanations for alcohol fuels throughout our methanol book, apply to ethanol and E85 as well.  They help to explain how to get the best power from a racing engine on alcohol.  Without that understanding, it is the cost of trial and error that can be lengthy and expensive; certainly a lot more than the cost of a couple of books.

In the article in our freebies section entitled Air Scoop Size, an example of a 3,400 CFM blown engine was analyzed. The discussion of that value is continued to illustrate the very large amount of air used by a race engine to make power.

Analysis continued: A drag race Pro-Mod engine with the 14-71 blower at 20% overdrive is typically revved to 9,900 RPM. The displacement of the supercharger is treated as the potential amount of air pumped into the engine. The displacement of a fresh 14-71 supercharger with tight seals is 550 cubic inches per blower revolution.
The displacement per eng. rev. is:

550 cubic inches x 1.20 blower OD = 660 cubic in. per eng. rev.

The engine airflow in cubic feet per engine rev. is:

660 cubic in. per eng. rev. / (12 x 12 x 12) = 0.382 cubic ft. per eng. rev.

The air flow through the blower is limited by the air flow efficiency of the blower. The actual amount of air that a blower takes in is limited by leakage and inlet flow turbulence from air and fuel flinging around the top of the blower from the rotating rotors. A value of 90% air flow efficiency is considered in this case. While it is not an accurate number, the same standard used in further studies becomes a repeatable number useful for relative analysis.

The air flow considering the inlet efficiency is:

0.382 cubic in. per eng. rev. x 90% = 0.343 cubic ft. per eng. rev.

To convert from cubic feet per rev. to cubic feet per minute (CFM):

0.343 cubic ft. per eng. rev. x 9,900 RPM = 3,400 CFM

This example further illustrates the CFM referenced in the article. It also provides an indication of the amount of CFM in a race engine of this size. That amount is quite large and responsible for the amazing performance from this type of racing.

More on Air Scoop Size For a Normally Aspirated Engine: An example of 1,800 CFM was done for a normally aspirated (NA) engine. The analysis is further illustrated. Consider a current mountain motor with 950 cubic in. at 7,900 RPM.

Tech Analysis: The engine displacement per revolution is the basis for the potential amount of air pumped into the engine as discussed before. The potential displacement per eng. rev. is:

950 cubic in. x 1/2 = 475 cubic in. per eng. rev.

Note: A common 4-cycle engine displaces only 1/2 of its cubic inch size per revolution. The other half of its displacement is on an exhaust and intake cycle.

A typical volumetric efficiency is 83% at the horsepower peak (volumetric efficiency may be over 100% at the torque peak).

475 cubic in. per eng. rev. x 0.83 = 394 cubic in. per eng. rev.

The engine airflow in cubic feet per rev. is:

394 cubic in. per eng. rev. / (12 x 12 x 12) = 0.228 cubic ft. per eng. rev.

To convert cubic feet per rev. to cubic feet per minute (CFM):

0.228 cubic ft. per eng. rev x 7,900 RPM = 1800 CFM

This is the amount of CFM in this high output, powerful NA race engine of today. That is also an amazing value from a viewpoint of CFM.

http://www.facebook.com/note.php?created&&note_id=106468402771557#!/notes/bob-szabo/fuel-injection-fuel-splits-in-front-mounted-superchargers-of-the-1950s/106468402771557

vehicle MPH = engine CFM x 1.64 / scoop area (square inches)

SInce that article was written, a new level of performance was reached in many classes from air scoop inlet supercharging. That is, several racers such as Pro Mod drag race engines produce racer power levels in the vehicle that are well beyond attainable power levels on the stationary dynamometer. What is the amount of pressure increase in an air scoop of a racer as a function of speed, engine air demand, and scoop area? A theoretical analysis is made to begin this discussion. It will continue if future News Letters.

Assume the following:

engine CFM = 3400
scoop inlet area = 61 square inches

Vehicle MPH for critical air scoop speed = 3400 x 1.64 / 62 = 90 MPH for the speed at which the engine air demand from the scoop equals the air going into the scoop for a forward moving vehicle. Above 90 MPH, the air going into the air scoop exceeds the natural engine air demand. Pressure builds in the scoop. The air backs up. Some of it is spoiled around a pressure head at the front of the scoop. What is the potential pressure for the amount of air going in the scoop? For that answer, the volume of air going into the scoop is determined for a vehicle speed of 200 MPH.

air volume at the inlet = area of the inlet x length of a column of air at the vehicle speed.

area of the inlet = 61 square inches = 61 / (12 x12) = 0.42 square feet

length of a column at 200 MPH facing this inlet area = 200 x 5,280 / 60 = 17,600 feet per minute

volume of air at the inlet = area x length = 0.42 x 17,600 = 7,400 CFM

7,400 CFM provided / 3,400 demand = 2.18 atmospheres or 32 psi potential above the blower

That is a lot but unfortunately never attained. Last year, my sources reported blower hat pressures of up to 4 psi. So the remainder of air is spoiling around the hat injector inlet. At 4 psi above the blower, that is turned into an added boost of 10 psi in the manifold for a typical blown alcohol engine at speed. More on this subject in the future. What can be concluded is that large hat injectors and hood scopes are excessive in area inlet and beyond a certain size, may cause more loss from wind resistance than they gain in power.

FOR EXAMPLE: We used Pro-calc to set up nozzles and jetting for 5 different fuel combinations, all confirmed in only 15 drag race test runs. That was an average of three runs per combination to determine nozzles and jetting baselines for full quarter mile drag race passes with good spark plug color, even burning on all cylinders, no bog, no misfiring, and great power. All of the jetting was determined prior to the first test run of each combination with PRO-CALC using information recommended in our books for air to fuel ratios, fuel system pressures, nozzle fuel distributions, and hat to port fuel split percentages discussed in our books. Guess what, technology works.

PRO-CALC NOZZLE & JETTING ANALYSIS CAPABILITIES

• PRO-CALC is for both normally aspirated & supercharged engines.
• PRO-CALC calculates nozzles and jetting for mechanical fuel injection for engines from 1 to 8 cylinders.
• PRO-CALC can calculate up to 4 nozzles per cylinder.
• PRO-CALC can determine jetting with or without a high speed bypass.
• PRO-CALC provides a record of your baseline. Then it determines jetting changes for different air densities, altitudes, and tune-ups.
• Three baselines can be set up. For example, if you are an engine builder, you could have one baseline for normally aspirated engines, another for supercharged engines, and use the third baseline record to determine specials or the one you are currently building.
• PRO-CALC determines the air to fuel ratio (AFR). We used a prototype of PRO-CALC to determine AFRs for over 400 runs that we made, and for hundreds of other competitors in several forms or racing with mechanical fuel injection.
• PRO-CALC can provide information to determine fuel to the engine.
• PRO-CALC determines the fuel pressure.
• PRO-CALC can be calibrated to a fuel pressure reading from a flow bench, dynamometer, or on-board instrumentation value.

TUNING NORMALLY ASPIRATED ENGINES WITH PRO-CALC
The tuner can adjust nozzles and jetting in a normally aspirated racing engine to control:

• air to fuel ratio for peak torque
• air to fuel ratio for peak horsepower
• air to fuel ratio with high speed bypass closed
• air to fuel ratio with high speed bypass open
• adequate fuel pressure
• fuel split between the up-nozzles and down-nozzles in double nozzle setups
• nozzle or main bypass changes for changes in weather or location
• high speed bypass jetting size
• high speed bypass poppet or regulator pressure setting to open at a specific engine speed
• nozzle or main bypass changes to accurately lean out an engine for maximum power
• air to fuel ratio profiling for ram air effects with increase in speed
• air to fuel ratio profiling for ram air effects for gear changes
• air to fuel ratio profiling for boat racing long term straight-aways against and with head winds
• fine tuning the high speed size for seamless transition from peak torque to peak horsepower flat lining
• jetting changes at an event for changes in temperature, pressure, and humidity from the morning to the evening
• jetting changes for different events for changes in temperature, pressure, and humidity from day to day
• jetting changes for different locations from altitude or regional effects in weather
• in US racing locations, combine PRO-CALC with http://airdensityonline.com air density predictions for future jetting changes such as in preparation for a long term sprint race events or boat racing marathons.

TUNING SUPERCHARGED ENGINES WITH PRO-CALC
For a supercharged engine, the tuner can do all the above plus:

• changes in hat vs port nozzle fuel split for the best tradeoff between blower lubrication, fuel distribution, and intake manifold temperature; for example, our most recent setup puts about 45% of the fuel in the hat and the remainder in the manifold. This combination produces our manifold temperature goal of about 140 deg F. Without port nozzles with all the fuel in the hat above the blower, our manifold temperature was less than 100 deg F. That was considered too cool for this low compression setup. The engine was not very responsive.
• changes in hat vs port nozzles for a fuel split goal to control boost
• changes in hat vs port nozzles to reduce fuel standoff and a tornado effect at the top of the blower inlet limiting the air intake and the power
• nozzle or main bypass changes for changes in blower overdrive
• nozzle or main bypass changes for changes in blower efficiency such as when blower seals loosen from repeated runs. We rate our resealed blowers at 5% blower efficiency above what we rate a blower with around 50 runs without new rotor seals. That adjustment in the baseline provides a proper influence to the jetting size calculations that are necessary for other tuning needs such as changes to weather or altitudes.
• nozzle or main bypass changes for changes in blower size
• port nozzle changes for fuel distribution tuning
• air to fuel ratio profiling to bring a high speed in or out for gear changes
• air to fuel ratio profiling for boost increases due to ram air from speed increases
• high speed jet fine tuning for blower efficiency changes at high speed.

PRO-CALC EXAMPLES
Note the following unblown engine example:

• normally aspirated 410 ci small block with up-nozzles (manifold) &
  down-nozzles (cylinder head ports)
• air density = 100%
• fuel pump = 4 GPM at 8,000 engine RPM (1/2 pump speed)
• VE @ torque peak = 100% (see note 1 below)
• air to fuel ratio at torque peak = 5 to 1
• VE at horsepower peak = 80% (see note 2 below)
• air to fuel ratio at horsepower peak = 5.4 to 1
• Pro-calc determined up-nozzles = 8 x 0.022 inch dia.
• Pro-calc determined down-nozzles = 8 x 0.022 inch dia.
• Pro-calc determined main bypass = 0.080 inches dia.
• Pro-calc determined high speed = 0.070 inches dia.
• Pro-calc determined fuel pressure @ 8,000 RPM with high speed closed = 97 psi
• Pro-calc determined high speed poppet pressure
  to open high speed at 5,500 RPM = 46 psi
• Pro-calc determined fuel pressure @ 8,000 RPM with high speed open = 54 psi.

The above example is typical of a mechanical fuel injection system set up for “flat lining” a fuel curve. Flat lining is explained further in our jetting manuals for
normally aspirated small blocks or normally aspirated big blocks.

Note 1: Brake specific fuel consumption of 1.0 pounds per HP per hour at torque peak (ref. 5HPM, p. 149) yields 444 HP from this engine at torque peak of 5,500 RPM, using the math from FIRS, p. 168. A horsepower level of 444 at 5,500 RPM computes to a torque value as follows:

torque = HP x 5252 / RPM = 444 x 5252 / 5500 = 424 foot-pounds

Note 2: Brake specific fuel consumption of 1.05 pounds per HP per hour at horsepower peak (ref. 5HPM, p. 149) yields 611 HP at 8,000 RPM from this engine, using the simple calculation from FIRS, p. 168.

FINE TUNING JETTING: Accurate & repeatable fine tuning is illustrated for this setup in the following tuning changes:

(1) To lean the engine a small amount to 5.5 to 1 (from 5.4 to 1)
in fine tuning for more power:

• Pro-calc determined main bypass = 0.082 inches dia
  (from 0.080 determined in the baseline)

(2) To richen the engine a small amount to 5.3 to 1 (from 5.4 to 1)
in fine tuning for more power:

• Pro-calc determined main bypass = 0.078 inches dia
  (from the previous 0.080 & 0.082 determinations)

Footnote: Assume typical spare jet sizes in 0.005″ increments (0.085, 0.080 in the engine, 0.075, etc.). If you put a 0.075 in the main bypass instead of the 0.078 that is determined by PRO-CALC, you would be changing the air to fuel ratio to 5.18 to 1 according to PRO-CALC. That would be a coarse enrichment and likely a loss in power. Your search for more power from enrichment would be a failure because the change is too big.

JETTING FOR WEATHER OR ALTITUDE: Examples that maintain the same air to fuel ratio of 5.4 to 1 for different air densities:

• for air density = 95%
• Pro-calc determined main bypass = 0.085 inches dia
  (from the previous 0.078, 0.080, & 0.082 determinations)
• for air density = 90%
• Pro-calc determined main bypass = 0.092 inches dia
  (from the previous 0.078, 0.080, 0.082, & 0.085 determinations)

Pro-calc can determine nozzles & jetting for

1. small changes to the tune-up for enrichment or lean out
2. track or course altitude changes
3. weather changes
4. nozzle fuel split changes and many others.

HOLDING CONSTANTS WITHIN FUEL SYSTEM
With Pro-calc, the tuner can choose to hold any of the following:

• system pressure constant
• or air to fuel ratio constant
• or any combination of nozzles and jetting constant (such as all port nozzles held the same and varying only manifold nozzles if a nozzle change is needed).

SAVE ON COST OF SPARES
Pro-calc can be used to best fit your available inventory of nozzles and jetting to subsequent tuning needs. For example, PRO-CALC was used in a recent test to predetermine nozzles and jetting before a dynamometer test. Then the fuel injection hardware was made available to test all intended combinations on the dynamometer. The dynamometer test was then done to thoroughly evaluate the fuel system with the appropriate nozzle and jetting changes possible as all the parts were already identified ahead of time and made available for the test.

SUMMARY
Using PRO-CALC and the technical information from FIRS & 5HPM, the predetermination is illustrated of an engine horsepower & torque goal with the required jetting. We are using PRO-CALC in a similar manner for our supercharged engine with great success. I would not want to ever race without it.

RACING & TAXES IN THE USA: If you have excess deductions, beyond your income and an IRA retirement account, you may want to convert that same amount from your IRA to a Roth IRA. These transfers are taxable but in this case, that tax may be offset by your extra deductions. During mid year planning, do an estimate of your taxes. If you expect to have excess deductions, convert that same amount of money from an IRA to a Roth. That money will accumulate tax free in the Roth IRA. Any subsequent withdrawals from the Roth are tax free if they are made 5 years or more after deposit and after the age of 59 1/2. Every year, you may be able to transfer IRA money into a Roth IRA to the extent of your excess deductions with no tax. Some of the other categories of taxation and deductions are affected by your total income, and an added tax from this change may occur to some extent. That is why you can take advantage from mid year planning. You can adjust your transfer to Roth to balance out with the end result of your tax obligation. Examples of categories that would be adjusted would be Itemized deductions: medical and other expenses.

HIGHER AUDIT SCORE FROM “WHAT ARE YOU LIVING ON FROM YEAR TO YEAR?” One of the categories of issue that could trigger an audit is the absence of discernible money to live on from higher losses than income; especially if that occurs several years in a row. One accountant said this transfer also looks good on a tax return with a lot of losses as it essentially shows money to live on. This transfer helps satisfy that category as well as reduce retirement taxes from IRA withdrawals in the long run.

MOVE FROM ‘NO TAX’ TO ‘A LITTLE TAX’ FOR A LOW AUDIT SCORE: I was also told that it is a good idea to transfer a little more so that you owe (and pay) a small amount of taxes. That is thought to be a further improvement on a low audit score. A few hundred dollars a year of taxes due from an excess Roth conversion results in even more money into the after tax (tax free) side of your asset accumulation. You can retire when you have enough money to live on from your “after tax” side of your assets. Until then you work to live.

WHERE TO PUT IRA TRANSFERS & WITHDRAWALS: A Roth account is a great landing account when you are withdrawing money from a traditional IRA if you do not need the cash right away. The interest that accumulates in the Roth is tax free. Again a good place to move retirement money. After a retirement age of 59 1/2 and a waiting period of at least 5 years, withdrawals from Roth can be made at any time and are tax free.

NOT FOR HIRE TRACTOR-TRAILER NOT DEDUCTIBLE: A gripping story was overheard between two racing pros at a national event a short while back. One of the pros said in a recent USA tax audit, that his tractor-trailer used to haul his racer was treated unfavorably in the audit with a “not for hire” status. The other pro responded saying that a “not for hire” tow rig may be treated like a hobby expense by the IRS auditor. If it was a business expense, it would conform to commercial highway vehicle requirements that include stopping at weigh stations and others. In a brief web search, a US IRS form 2290 showed up that applies federal highway use taxes to heavy vehicles. Not sure about the outcome from the pros’ discussion or the applications of form 2290, however, if you use a heavy tow rig, it is a good idea to brain storm the deductibility with a tax preparer. Or ask other racers with heavy tow rigs about their tax deduction experience. The triggering of an audit would not be the best way to find out about further IRS rulings to your heavy tow rig deduction.

REGULATION INTERFERENCE: Regardless of the conclusion, this is an example of how a business practice for one set of regulations can trigger a problem according to another set of regulations. In contrast to that, the depreciation deduction of an expense is often necessary to be changed from an IRS standard to an industry standard. In the racing world, an example could be a $1,000 set of racing tires fully depreciated in one event rather than over a few years; then another set at the next event; then over and over throughout the year. Especially with depreciation expenses, other standards often necessitate a necessary change from an IRS standard. Again an experienced tax preparer can help with issues such as this and how to categorize them on your tax return.

FINAL TAX TIP — ALL THAT THE IRS SEES: Your audit status is influenced by how you appear from your filed tax return. The IRS business category that you choose determines the expected ranges of income and expense for your business. The IRS then puts you into that category and compares you to all others in that category. If you have extraordinary numbers that stand out from others in that category, your tax return may get a second look, possibly an audit. The cost of racing is so high that the proper application of an IRS business category, racing income, and racing expenses is more of a necessity now than ever before to get your racing expenditures on your pre-tax side of your worth, away from your after-tax side. The after-tax side is a lot less investment capital. Attention to your racing business with some help from a tax professional can result in more money. More money from tax savings for the ability to buy the best part instead of a cheaper part that may end up a racing business compromise.

FOOTNOTE: I am not a tax professional or accountant. If you are interested in doing what was discussed, check with a tax professional as it applies to your situation. Your specific taxation responsibilities may change your qualification status, and the suggestions may not work for some.