question

You need to provide more details concerning the use of the vehicle.

After the TCJA (tax reform), employee expenses are no longer deductible.

Otherwise, refer to the following links to IRS web sites.

https://www.irs.gov/taxtopics/tc510

https://www.irs.gov/publications/p463#en_US_2020_publink100033926

Hello  hurielbeta!

Thank you for your question.  If you are self-employed and use the car for business, you have the option of writing off the entire amount by applying federal Section 179 deduction on your tax return.  To qualify for a section 179 deduction for a business vehicle, you must have purchased the car and put it into service during the year in which you apply the section 179 deduction.  Section 179 deduction is intended to be used for property such as a vehicle that is for business use only. The property must be used more than 50% of the time for business purposes. This deduction is limited to the amount of use and cannot be taken on personal use of the property. 

Please refer to the below article on section 179 deduction for reference: 

https://www.thebalancesmb.com/section-179-deduction-business-suv-397885 

Please let me know if this answers your question, or if I can be of further assistance.

Thank you!

Shirleyh88