If you use your vehicle for work purposes and take actual expenses, then yes, the tire purchase is deductible. As an employee, your expenses would be entered as an unreimbursed employee expense. As an independent contractor, on Schedule C.
You can deduct 53.5 cents per
mile or actual vehicle expenses (ie. gasoline. oil, tires, maintenance)
prorated for business miles.
If you claim the standard
mileage rate in year one for this vehicle, you will have the option of
deducting the standard rate or actual expenses in subsequent years. If you
claim actual vehicle expenses in year one, you must choose actual expenses in
every subsequent year for that auto.
