Keep it simple, keep it consistent.
Track the business purpose, date, amount, and vendor. Attach receipts and keep a mileage log.
Mileage (standard) or actual vehicle costs
Most drivers pick the standard mileage rate for simplicity. Actual expenses can make sense with high costs.
Pick one method per vehicle per year.
Phone / service (business-use %)
Calls, data, hotspot for navigation are commonly business use. Deduct only the business portion.
A simple usage log supports your percentage.
Supplies & small equipment
Charging cables, mounts, dash organizers, hot/cold bags for deliveries—often ordinary/necessary.
Tolls & parking on business trips
Directly related to pickups/deliveries—usually deductible.
Car washes
In many cases deductible when used to maintain a presentable vehicle for rideshare/delivery work.
Pro-rata home office (if eligible)
If you dispatch/work admin from a dedicated space used regularly and exclusively for business.
Documentation matters.
If any expense is mixed-use (e.g., phone or vehicle), deduct only the business-use portion and keep proof of how you computed it.