For 1099 contractors & freelancers
Only if you use the actual expense method. With the standard mileage rate, gas is already included in the per-mile amount.
Schedule C, line 9 (Car and truck expenses), under the actual expense method.
Using actual expenses, you deduct the business-use percentage of gas along with your other car costs.
Using the standard mileage rate, you can’t also deduct gas, oil, or maintenance. You’d be counting them twice.
Gas for a vehicle used only for your business, like a delivery van, follows the same two-method rule.
Gas receipts and your mileage log, which you need either way to show the business percentage.
In Smart Deductions, this is suggested as Car & Truck (Schedule C line 9). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.