Can I Write Off a Car?
In short: Yes, self-employed workers can deduct the business use of a car by choosing either the standard mileage rate or the business-use share of actual vehicle operating costs, detailed in IRS Pub 463.
Standard Mileage Rate vs. Actual Expenses
When claiming car write-offs, you generally select one of two methods for your vehicle. The standard mileage rate multiplies your qualified business miles by the official IRS per-mile figures, which for 2026 are 72.5¢ per mile from January 1 through June 30, and 76¢ per mile starting July 1. Alternatively, you can calculate your actual vehicle expenses, which include gas, oil, repairs, insurance, registration fees, and lease payments. Under both methods, you may only deduct the specific percentage of miles or costs directly tied to generating your self-employed income. You cannot claim personal driving expenses.
Vehicle Purchases, Depreciation, and Section 179
If you buy a car and use it for business, you may be eligible to recover vehicle purchase costs through depreciation or section 179 deductions. These deductions are reported on Schedule C line 9, with depreciation and section 179 specifically addressed on line 13. The tax code sets specific dollar caps and limitations for passenger automobiles used in business. To qualify for these purchase write-offs, the vehicle must be used more than 50% for qualified business purposes during the tax year. Proofly helps you keep your operational receipts organized throughout the year so you can track your vehicle expenses easily.
Essential Recordkeeping and Commuting Rules
Proper documentation is mandatory when claiming car write-offs on your tax return. You must maintain a contemporaneous, manual log recording the date, mileage, destination, and business purpose of every single trip. Routine commuting miles—traveling from your permanent residence to your regular workplace—always count as personal miles and cannot be deducted. If your home office qualifies as your principal place of business under IRS guidelines, driving from home directly to a client meeting is treated as a deductible business trip. Keeping an accurate calendar or mileage journal protects your deduction.
Related
What the Proofly receipt scanner does — and doesn’t
Does
- Reads merchant, date, line items, tax and payment method from a photo, with a confidence meter so you can correct it before saving
- Keeps personal and per-company receipts separate
- Maps business expenses to Schedule C lines (meals already at 50%)
- Exports an audit pack: every receipt image plus a ledger, as PDF, and CSV for QuickBooks or Xero
- Has a manual mileage log priced at the IRS rate for each trip’s date
Doesn’t
- File your taxes or give tax advice
- Sync live with QuickBooks or Xero (it’s CSV export)
- Pull transactions from your bank automatically
- Track your drives by GPS
- Guarantee how an audit turns out
Frequently asked questions
Can I deduct my daily commute from home to my regular office?
No, standard commuting miles between your home and your primary regular workplace are classified as personal travel and are never deductible.
What documentation do I need to keep for vehicle write-offs?
You must maintain a detailed, manual log recording the date, total miles driven, business purpose, and destination for every business trip you take.
Where do I report vehicle expenses on my tax return?
Vehicle expenses are reported on your Schedule C. Standard mileage goes on line 9, while depreciation and section 179 deductions go on line 13.
Can I switch between the mileage rate and actual expenses every year?
For a vehicle you own, you generally must choose the standard mileage rate in the first year it is available for business use; in later years, you can choose to switch to actual expenses. For leased vehicles, you must stick with the mileage method for the entire lease period.
Sources
This guide summarizes IRS guidance as of October 28, 2026 for planning purposes. It isn’t tax advice — confirm your situation with IRS.gov or a qualified tax professional.