Yes! If you incur a business expense, then it’s deductible. There are many business expenses that are considered “ordinary and necessary” for running a rideshare business. You can find a complete list of them here.
A few of them include:
-Water bottles that you buy for passengers
-A portion of your cell phone bill
-Car cleaning supplies
Just be sure to only deduct the portion of these expenses that are for your business, not for personal use. For example, if you use your cell phone for work 50% of the time, you would only deduct 50% of your phone costs.