My spouse drives a company truck to worksites during the day but is allowed to bring it home at night. Can he deduct anything?

The company deducts the expenses related to the truck because it belongs to it. However, your spouse’s personal use of a company vehicle is a taxable fringe benefit. The amount usually is reported as such on Form W-2. There is nothing for your spouse to deduct…the company deducts the business driving and there’s no deduction for personal commuting.