If you are a self-proprietor, and driving is part of your business, you have a choice to either deduct your mileage, or to deduct the portion of the cost of your vehicle expenses. From the IRS: To use the standard mileage rate, you must own or lease the car and: The car must not be used to transport persons or property for compensation or hire, for example as a taxi You must not operate five or more cars at the… Read the rest