JotikaT2
Employee Tax Expert

Get your taxes done using TurboTax

You would use your actual expenses or the mileage incurred.  There wouldn't be a minimum number as you are only entitled to deduct either the mileage or actual expenses. 

 

Please see the excerpt below from Publication 502.

 

Transportation

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"