If you use your vehicle for your job or business, you can deduct
expenses related to the cost of operating it. If the car is used
for both personal and business reasons, you can only deduct the
portion of expenses that relate to the business use of your
You cannot deduct any expenses related to commuting from your
home to your place of work. However, you can deduct the expenses of
commuting from one job to another.
The amount of deductible car expenses can be determined two
different ways: standard mileage rate or actual expense. You must
keep adequate records supporting your deduction regardless of the
method you choose.
The 2012 standard mileage rate is 55.5 cents per mile. To use
the standard mileage method, you must meet these requirements:
If your employer reimburses your vehicle expenses, the expenses
may or may not be deductible, depending on the type of plan your
employer uses to reimburse you.
For more information see IRS