You could claim a
deduction for the difference as an unreimbursed business expense, but you would
have to itemize your deductions in order to take the deduction.
Additionally, the deduction is allowed only for the amount that is more than 2%
of your Adjusted Gross Income (AGI).
You would claim the
mileage deduction for the business use of your vehicle and then enter the
amount of reimbursement from your employer later in the interview for
Job-Related Expenses Summary.
It is very difficult
to qualify for this deduction. That's because the expense limit is so high. In
order to qualify, your job-related expenses must be more than 2% of your AGI
(adjusted gross income).
Example: If your AGI
is $40,000, your expenses would have to be more than $800 ($40,000 x 2%). Even
then, you could only deduct the amount over $800. So, if your job-related
expenses were $1,000 you could only deduct $200 ($1,000 - $800).
