Yes, if you are using the actual expense method. With the actual expense method, you must keep track of all your work and personal mileage, and all your car expenses (gas, oil changes, tires, other maintenance and repairs,depreciation and insurance). Then you can deduct the percentage of actual expenses that is your percentage of work mileage.
If you use the standard mileage rate, that rate already includes allowances for all your car expenses (insurance, gas, repairs, etc.) and you can't deduct it again separately.
