Gas consumed for 100% business use can be written-off as a business expense. Any gas used for personal use is not part of the business and cannot be used as a tax deductible. This law pertains to all machines that operate on the consumption of gas.
There is no deduction (costs itemized using Schedule A, Form 1040) for going to and from work or school. You can deduct either the cost of operating your car - only for the time you are using your vehicle for work or you can take a $0. 55/mile deduction provided you keep a mileage log. $0. 24 /mile for medical or moving.
If you use your vehicle for business, you can deduct the actual cost of gas, oil, tolls, and other operating expenses. Alternately, you may deduct 55 cents per business mile instead of actual expenses.
The IRS has a standard amount that you can use for mileage. This amount that they set is designed to cover the cost of the gasoline and also wear and tear on your vehicle for travel you do for your business.
You may deduct gas, if the trip was mandated by your employer. You can deduct gas if it was part of a move required by your job. It can be deducted as a charity expense if the driving was to make a charitable donation.
