Deductions & credits

Probably not the way you are asking.  If you are self-employed as a ride- share driver, you can deduct your vehicle expenses using either the exact expense method or the standard mileage method.  If you use the standard mileage method, that includes allowances for fuel, repairs, maintenance, insurance, and depreciation (wear and tear).  You can't add gas or anything else (except parking and tolls) when using the standard mileage method.  If you use the exact expense method, you can include fuel along with everything else.

 

Most people use the standard mileage method because the record keeping is much easier and it usually results in a better recovery unless you have a very expensive new car.  The two methods are described in chapter 4 of publication 463.

https://www.irs.gov/pub/irs-pdf/p463.pdf