You can only deduct the cost of your car lease payments on your income taxes if you use the car for business purposes. If you're just leasing the car for your own personal use, you can't deduct any portion of the payments. According to IRS Publication 463, commuting -- traveling from your home to your regular place of work -- does not qualify as a business use.
Leased Cars Used for Business
If you do use the car for business purposes, such as making deliveries or visiting clients, you can deduct the portion of the lease payment equal to the portion of time you spend using the car for business purposes. For example, if 65 percent of the miles you drive are for business and 35 percent are for personal use, you could deduct 65 percent of the lease payment. However, when you lease a car for more than 30 days, you must lower the amount of your deduction by the "inclusion amount," which as of publication is found in Appendix A for cars and Appendix B for trucks of IRS Publication 463.