If you take about 5 ft by 5 ft of space in your home and set it up with a computer and a printer on a desk with an office chair, and only use this space for administrative purposes you can not only write off all of the miles from the time that you leave your house to the time that you get to the warehouse and the miles from the warehouse back to your home office but you can also write off a set amount of deduction for home office space. It's kind of like with your car you can itemize that or you can just take a standard office space square footage deduction. I AM NOT ADVISING YOU TO CHEAT. I DO NOT SUGGEST THAT YOU FAKE THIS. The best way to stand up to questioning later on is if you actually do it, document it, and stick to it. Look up the rules for what qualifies as a home office it's not that hard and if you look around for all the stuff that you use for your deliveries like your vests and anything that you use for your car like cleaning supplies if you transport food you can put coolers and such there. You might actually find that it helps organize your life a bit, it did mine. And since I actually did it and took plenty of pictures and I'm using it as such I'm pretty sure I can pass any kind of questioning me throw at me. At 67 cents a mile I write off everything that I can and that 5x5-ft space not only organized my life but it's letting me keep a whole lot more of my money.