The Tax Cuts and Jobs Act suspended the deduction for unreimbursed business expenses, beginning with the 2018 tax year, through 2025. Prior to 2018, an employee could deduct unreimbursed job expenses to the extent these expenses, along with certain other miscellaneous expenses, were more than 2% of their adjusted gross income. You had to itemize in order to take that deduction. So, unless you are a self-employed teacher of some sort, you cannot deduct any of your vehicle expenses. There is no deduction for unreimbursed business expenses for W-2 employees
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