Can I Claim Vehicle / Mileage Expenses as a Business Expense in United States?
Yes — US self-employed people can claim vehicle expenses using either the standard mileage rate (67¢/mile in 2024, 70¢/mile in 2025) or the actual expense method (gas + insurance + depreciation × business %).
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What Internal Revenue Service (IRS) says
IRS publishes annual standard mileage rates. 2024: 67¢ business, 21¢ medical/moving, 14¢ charitable. 2025: 70¢ business. Alternatively, claim actual costs apportioned by business mileage. You generally cannot switch from actual to standard mileage method on a leased vehicle, but you can on owned vehicles after the first year if MACRS depreciation hasn't been used.
When you can claim
- Standard mileage rate × business miles (simplest, no records of actual costs needed)
- Actual expenses (gas, insurance, repairs, depreciation) × business %
- Tolls and parking on business trips (in addition to mileage)
- Section 179 deduction on heavy SUVs/trucks (>6,000 lb GVWR), up to $30,500 in 2024
When you cannot claim
- Commuting between home and a regular workplace
- Fines and parking tickets
- Personal use portion
- First and last commute of the day (deemed personal)
Good to know
Pro tip: Keep a contemporaneous mileage log with date, destination, business purpose and miles. The IRS requires this to be kept 'as the trips are taken' — reconstructed logs lose audits.
Related expenses
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