Self employed

You need to provide more details concerning the use of the vehicle.

 

After the TCJA (tax reform), employee expenses are no longer deductible.

 

Otherwise, refer to the following links to IRS web sites.

 

https://www.irs.gov/taxtopics/tc510

 

https://www.irs.gov/publications/p463#en_US_2020_publink100033926