Company vehicle personal use

[AWang]

Hi, my employer provides the company vehicle that allows personal use and I pay $140/month in 2019. How do I report it in my tax return? Thank you.  

[LeonardS]

No, you can not deduct the $140/month that you pay your employer for the use of the company vehicle.  The $140/month is considered an unreimbursed employee expense.  As an employee, you can not deduct any unreimbursed employee expenses.  The Tax Cuts and Jobs Act suspended this deduction through tax year 2025.