You can deduct automobile expenses if you use your vehicle for business. That means you drive your car for your job to different locations, not just back and forth to work, which is considered nondeductible commuting.
If you can deduct automobile expenses, you can choose to claim your actual expenses, which involves adding up your gas, insurance, repairs, etc, and deducting the percentage of the total that is business related. This involves keeping accurate records to establish the business use of your vehicle.
