To deduct unreimbursed employee business expenses to include mileage, you must
1.
Have enough itemized deductions (ie. Medical, mortgage
interest, property taxes, charitable giving, ect) to exceed your Standard
Deduction.
2.
If you itemize, your deduction is limited to the extent that it exceeds
2% of your Adjusted Gross Income.
So, you may not gain a tax benefit for this
deduction due to the above limitations.
For example, if you itemize your deductions
and your Adjusted Gross Income is $50,000, 2% would equal $1,000
You can only deduct the dollar amount that exceeds $1,000.
