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What Expenses Can Gig Workers Deduct on Taxes?

Beyond mileage, gig workers can deduct many business expenses. Here is what qualifies and how to document it properly.

Expense Deduction Checklist

Mileage

72.5 cents/mile in 2026 for all business driving

Phone & Data Plan

Business-use percentage (typically 50-80%)

Car Insurance

Business-use portion only

Car Maintenance & Repairs

Only if using actual expenses method (not standard mileage)

Health Insurance Premiums

100% if self-employed and not eligible for employer plan

Delivery Equipment

Bags, phone mounts, chargers, dash cams

Parking & Tolls

Business-related only (deductible with either method)

Tax Preparation Fees

Accountant, software, or filing services

Personal Groceries

Not deductible even if bought during shift

Traffic Tickets

Fines and penalties are never deductible

Commuting to W-2 Job

Regular commute is not a business expense

Documentation Tips

Keep receipts for all expenses over $75. For recurring expenses like phone bills, calculate your business-use percentage at the start of the year and apply it consistently. Take photos of receipts immediately -- faded paper receipts are a common audit problem.

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