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If you are working as an employee, then your vehicle expenses are not deductible even if you use your car 100% for commuting to and from work.
If you are self-employed and traveling from client to client then you would be able to deduct expenses for your vehicle. Also, if you bought another vehicle that is for business use as a self-employed individual, you may be able to deduct some or all of that as a depreciation expense.
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