Yes and no. Since the dash cam is being used for both your rideshare driving and your delivery driving, you can deduct the cost under both businesses, but it must be split between them. You cannot deduct 100% of the cost from both.
Or, since rideshare driving and delivery driving are essentially the same business (you are driving, only carrying different types of passengers), they can be combined into a single Schedule C business. This will help to consolidate your expenses and mileage so that you are not required to separate your miles for each type of driving you do. If both driving businesses are combined, then you can claim the full amount of the dash cam as a deduction on the one and only Schedule C.
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