The business mileage deduction allows self-employed individuals to deduct vehicle expenses for miles driven for legitimate business purposes, such as visiting clients, traveling to job sites, or making business-related purchases. The IRS sets a standard mileage rate each year (67 cents per mile for 2024) that you multiply by your total business miles to calculate the deduction. Alternatively, you can deduct actual vehicle expenses (gas, maintenance, insurance, depreciation) and apply the business-use percentage. Commuting to a regular place of work does not qualify. Accurate mileage logs, recording the date, destination, purpose, and miles for each trip, are essential, as the IRS frequently scrutinizes vehicle deductions.