All expenses

For 1099 contractors & freelancers

Is gas for my car tax deductible?

Sometimes

Only if you use the actual expense method. With the standard mileage rate, gas is already included in the per-mile amount.

Where it goes on your return

Schedule C, line 9 (Car and truck expenses), under the actual expense method.

The details

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.

Records to keep

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.