You can deduct all ordinary and necessary expenses you pay to earn your income.
You can deduct 54 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.
