Miles driven for job (Post-TCJA)

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Miscellaneous deductions subject to the 2% limit, including unreimbursed job expenses (reported on Form 2106) have been repealed for tax years 2018 – 2025.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

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?

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