Tax Year 2016: If I have a private courier business that I use my personal vehicle for is the gas I purchase deductible?

[KarenL2]

Yes, it you take the Actual Vehicle Expenses rather than the Standard Mileage rate.   For 2016, the business mileage rate is 54 cents per mile.  Everything begins with mileage for vehicles.  You can enter your actual expenses (gas, repairs, vehicle value, insurance, etc.)  and the software will calculate the business use percentage based on your mileage.  You can decide at that point which is best for you.

However, if you want to ever use the Standard Mileage rate, it must be done in the first year the vehicle is placed into service.  Also, if the business use is less than 50%, you must use the Standard Mileage Rate.