Miles driven for job (Post-TCJA)

[tomoneone]

can I deduct miles driving for work  I am a salemen I go around and sale food products

[AlanT · Accepted solution]

Unfortunately, you can no longer deduct the mileage.  

Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025.  Self-employed (Schedule C) filers can still deduct these business-related expenses, as they have in the past. The repeal of unreimbursed work-related deductions only affects wage- and salary-earning employees who don’t own a business or work as a contractor. 

Affected deductions include:

• Job-search expenses
• Home office†
• Union dues†
• Work-related travel, mileage, and transportation (including DOT per diem)†
• Work-related meals, entertainment, gifts, and lodging†
• Work-related tools and supplies†
• Specialized clothing or uniforms†
• Work-related education†
• Investment fees and expenses
• Safe deposit box rental fees
• Depreciation on computers used for work† or investments
• Membership in professional societies†
• Subscriptions to professional journals or trade magazines†
• Licenses and regulatory fees†
• Malpractice insurance†
• Tax-preparation fees†
• Tax advice fees†
• Educator expenses in excess of $250
• Appraisal fees for casualty losses or donations
• Hobby expenses

[foconnorcharternet]

My wife has to drive to several different works sites.  So based on your answer we cannot deduct her miles and we cannot deduct professional fees, correct?

[KarenJ2]

She can only deduct them on Schedule C if she is self-employed.