Job-related expenses are no longer deductible for employees.
Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.
Under the Tax Cuts and Jobs Act, itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.
Therefore, your car usage as an employee is no longer deductible for tax year 2023.
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