Business & farm

This is incorrect. The deduction for unreimbursed employee expenses was revoked in TCJA except for a few categories of employment (Armed Force reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses).

If you own the vehicle personally you must reimburse.

https://www.irs.gov/publications/p529#en_US_2018_publink10003917