You can deduct “ordinary and necessary“ expenses for your side gig. Ordinary and necessary expenses can include a vehicle, if a vehicle is required for your side gig. However, both allowable methods for deducting vehicle expenses are based on mileage. And you can’t deduct your normal commute to your W-2 job. So if the only business use of the van is that you drive it to your W-2 job and sit in it on your lunch break and do paperwork for your side gig, you have no allowable deductible expenses for the van. You could potentially deduct computers or printers or other equipment that you installed in the van as business equipment, but you would have no deductible expenses for driving the van back-and-forth to your regular job and sitting in it on your lunch break.
