“If you pay for something that is considered “ordinary and necessary” to run your business, then it’s deductible.
Questions you can ask yourself are: 1) Do I need this to run my business? or 2) Would this improve my ability to run my business?”
“Probably! The standard mileage rate for 2017 is 53.5 cents per mile, and it’s calculated to include the average cost of gas, car payments, car insurance, maintenance, and other vehicle expenses. It’s pretty generous, so if you drive upwards of 5,000 miles per year for work, and don’t have a gas-inefficient car, then you’ll probably get a larger tax deduction than if you deducted every gas, car payment, and maintenance receipt.”