A taxpayer can deduct any business miles that were not fully reimbursed at the max IRS rate by the employer. The tax payer must itemize deductions in order to claim the deduction, otherwise, the expenses are just a part of tax payer’s standard deduction.
Additionally, mileage can only be deducted if it exceeds 2% of the tax payer’s AGI (the adjusted gross income is lower than your gross income). So if you don’t drive this much, you should ask your employer to reimburse you instead (or find a new job).
