Vehicle maintenance expenses incurred for business purposes are indeed deductible for individuals classified as 1099 workers. To accurately determine the deductible amount, it's essential to track the percentage of vehicle use that is dedicated to business activities. If you're wondering how to pay estimated taxes, make sure to account for these deductions, as they can significantly adjust your taxable income and help prevent overpayment. It’s advisable to keep detailed mileage logs and retain all relevant receipts to ensure precise reporting and to substantiate your claims during tax filings.