If you are not self-employed and do not own your own business, you cannot deduct mileage. Commuting expenses between your home and main workplace have never been deductible.
Furthermore, unreimbursed job-related expenses have been eliminated through 2025 due to the Tax Cuts and Job Acts that was signed into law in December 22, 2017.
However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:
- Armed Forces reservist
- Qualified performing artist
- Fee-basis state or local government official
- You're disabled and have impairment-related expenses
If you belong to one of these specific professions, please read about entering any unreimbursed job-related expenses here: Where do I enter job-related employee expenses?
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