Under the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017, the unreimbursed employee expenses deduction has been suspended in tax years 2018 through 2025. If you are self-employed then you can deduct the business use of your vehicle. You can claim either the standard mileage rate or the actual expenses.
Please view the TurboTax FAQ below for more information about deductible vehicle expenses.
https://turbotax.intuit.com/tax-tips/small-business-taxes/business-use-of-vehicles/L6hi0zzzh