Don't bother claiming tools. You'll get audited on it, and when you can't prove those tools are used exclusively for the rental properties, you'll lose that battle with the IRS.
As for the gas... gas for what? If for your car, you have a section in the rental expenses section specifically for vehicle expenses.
But overall I suggest you not waste your time. If you'll pay attention to detail, you'll see that your rental properties operate at ever-increasing losses (on paper) with each passing year. Especially if you have a mortgage on the property.
When you combine the deductible expenses of mortgage interest, property taxes and insurance, that alone is usually sufficient to exceed your rental income for the year. Add to that other expenses just as any HOA dues, and you're practically guarantted to "NEVER" show a taxable profit on rental property on your tax return.
So trying to claim things like tools (which will never fly with the IRS) and vehicle expenses makes no difference in your tax liability. So why bother?
