If you're an employee who uses a vehicle for your job, you can deduct your unreimbursed business expenses for the vehicle. The vehicle can be either:
One you own or lease
Provided by your employer
To deduct vehicle expenses, both of these conditions must apply:
Your use of the vehicle is for your employer's convenience.
It's required as a condition of employment.
Commuting expenses are never deductible. Commuting expenses are the cost of going between your main home and your main place of work.
When figuring your expenses for a vehicle you own or lease, you can use the actual expenses method or the standard mileage rate. However, if your employer provided the vehicle, you must use the actual expenses method. When figuring your expenses using the actual expenses method, include the cost of:
To learn more, see the Car and Truck Expenses tax tip.