rjs
Level 15
Level 15

Deductions & credits

If you are an employee (you get a W-2), you can claim the mileage from one job location to another as a job-related expense. You cannot claim a deduction for trips between home and a job location. I agree with Carl's comment that you should use the standard mileage rate, and not try to track actual expenses.

However, job-related expenses are a miscellaneous itemized deduction subject to the 2% of AGI limitation. That means that 2% of your Adjusted Gross Income (AGI) is subtracted from your total miscellaneous itemized deductions. Only the remaining amount is deductible. That's true whether you use the standard mileage rate or actual expenses. In addition, the deduction will not have any tax benefit unless your total itemized deductions are more than your standard deduction. So depending on your mileage, your income, and your other deductions, you might not actually get any deduction for the mileage.

The standard mileage rate for business use for 2017 is 53.5 cents per mile.

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