As a 10-99 Independent Contractor driving 4 both rideshare & delivery services, are you able 2 deduct your mileage driven to a gas station 4 the purchase of gas for work?

[rj-markham1]

For example:
Can you deduct mileage driven to gas station from

Home to Gas Station (Not Clocked In) ?
Home to (G.S.) Gas Station (Clocked In) ?
Any Location (Not Clocked In) - G.S. ?
Any Location (Clocked in) - G.S.?
Last Drop Off/Delivery (Not Clocked In) - G.S.?
Last Drop Off/Delivery (Clocked In) - G.S.?

These are just some different situations I'm seeking the answers too.

I believe purchasing gas is equal to going to the store to purchase Work Supplies (Is this mileage deductible?) If so, I don't see why deducting the mileage for going to the store to get gas (work supply) wouldn't be.

In addition, I understand that if the total amount of gas is not solely to be used for work then a percentage must be determined as to how much was used for personal and how much for work, at which point I believe you would use this same percentage with the mileage to determine how many miles were driven to purchase personal gas and how many miles were driven to purchase work gas.

Let me know if this is accurate.

[DawnC0]

The IRS offers two ways of calculating the cost of using your vehicle in your business:

1. The Actual Expenses method (exact expenses * percentage of business use of the vehicle) or
2. Standard Mileage method (business miles drove * 54.5)

If you use the standard mileage rate, you do not include things like gas, oil, repairs, tags, insurance, tires, etc.  For details, see this Actual vs. Standard article: https://turbotax.intuit.com/tax-tips/self-employment-taxes/standard-mileage-vs-actual-expenses-getti...

For your deductible business miles (if using the SMR), you can generally include the miles you drive while your status is set to ''available for rides''.   The miles you drive while waiting on passengers counts.  The miles you drive to and from your home while you are not ''available'' do not count (these are considered commuting miles and are never deductible).  If you make a separate trip from your home to get gas (or any other supplies), those miles are not deductible as they are not business miles.

Per the IRS - You can’t deduct daily transportation costs (including mileage) between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses.   Commuting - No regular place of work

[DawnC0]

The link (Actual vs. Standard) in the article works now.