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Self employed
Unfortunately any mileage not directly related to your self employment is not deductible. Mileage going from your self employment to the first W-2 job and between W-2 jobs has no deduction for job related expenses. They have been disallowed since 2017 with the Tax Cuts and Jobs Act (TCJA) and maintain the same standard under the One Big Beautiful Bill Act (OBBBA). Even though you are looking at the chart you mentioned here.
- After 2017, the Form 2106 will be used by:
- Armed Forces reservists, qualified performing artists,
- fee-basis state or local government officials,
- and employees with impairment-related work expenses.
Due to the suspension of miscellaneous itemized deductions subject to the 2% floor under section 67(a), employees who don’t fit into one of the listed categories may not use Form 2106.
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