Your most common expenses will be related to your vehicle. You can deduct vehicle expenses either through the standard mileage deduction (57.5 cents per mile in 2020) or your actual costs. Parking fees and tolls can also qualify, so long as they are related to actual delivery runs.
Cell phone use is another deductible expense, but you can only deduct the portion you use the cell phone for business purposes. Equipment can also be deducted, including food caddies, insulated bags, drink coolers, and so on.
Uniforms may be deductible, but only if they qualify as an “ordinary and necessary” expense related specifically to the business, so something like designer clothes may raise eyebrows.
If you use an accountant, an attorney, or personal finance software for managing your business income, these may also be deducted.