Can i deduct the mileage incurred in driving to the store to buy an item I need for my job?

[uptpilot]

While I am self employed for an LLC I run, this LLC is in addition to my primary job.  My question centers around mileage related to the purchase.

[AnnetteB]

If the mileage was incurred to purchase an item for your self-employed business, then it would qualify as a business deduction on your Schedule C. 

You will need to have written documentation of the miles the vehicle was driven for business purposes, as well as information about the total miles driven for the year.  TurboTax will walk you through all the questions necessary for claiming the deduction.

See below for more information about claiming a mileage deduction.

https://ttlc.intuit.com/replies/3302360

If the mileage was incurred as an employee instead of a self-employed person, then you would enter the information into Form 2106 Unreimbursed Employee Expenses.  To go directly to that section of your tax return, use these steps:

• On the top row of the TurboTax online screen, click on Search (or for CD/downloaded TurboTax locate the search box in the upper right corner)

• This opens a box where you can type in “2106” (be sure to enter exactly as shown here) and click the magnifying glass (or for CD/downloaded TurboTax, click Find)

• The search results will give you an option to “Jump to 2106”

• Click on the blue “Jump to 2106” link and enter your information

edited 2/14/16 6:02 am PST to add more info

[uptpilot]

It was not purchased for my self-employed business.  It was purchased for my primary job (a company I work for but do not own).  By the logic that any travel that is not just Home <--> Work, would this work related travel therefore be deductible?

[AnnetteB]

The fact that it was for your job as an employee makes it more complicated.  If your employer required you to drive to a location to pick up the item and you were not reimbursed for the mileage then it may be deductible as an unreimbursed employee expense (Form 2106).  Expenses include on Form 2106 are then reported on Schedule A (Itemized Deductions), limited by 2% of your AGI.  So, unless you are already itemizing deductions, including the mileage may not produce a tax benefit.

[uptpilot]

They didn't require me... I needed a device that helps me hear so that I can do my job in a noisy environment.

[AnnetteB]

I think claiming the mileage in your case is a bit of a judgment call.  After researching, I did not find any guidance that was definite either way.  The situation is more clear cut if you purchased the item for your self-employment business instead of the business where you are an employee.  Did your employer reimburse you for the cost of the device?  If not, it could be considered an unreimbursed employee expense.  I suggest that you consider entering the mileage into your return, see if it makes a difference and then make a decision about whether to claim it.  As I mentioned before, if you are not already itemizing deductions, you probably won’t see a change in your return.  I will edit my original answer to include guidance about where to enter the unreimbursed employee expenses.