Yes, it is a deduction if used for work. Even if it is used for pleasure, you may deduct the portion used for work. To calculate the expense (since it is not a road vehicle), you will need to enter the cost of the vehicle, as well as calculate the gas, oil, repairs, etc. that were necessary. You will not need to fill out Vehicle Expense information. (It is a "vehicle", but since it is off-road, you may treat it like machinery). Thus, it may qualify for Section 179 deductions and Special Depreciation (if a new machine), which may not be allowed (or is limited) when you are depreciating a vehicle.
Of course, if it was used exclusively for work, you will be entitled to 100% of the expenses related to it.
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