I am an OTR driver my employer pays me by mile. I am getting shorted 30-50 miles every trip at .44 cpm, that adds up. Can I claim this mileage that I am not getting paid?

[JulieH1]

Yes. 

Does your employer include the mileage reimbursement in your taxable pay?  If so, you can deduct the miles driven as a job-related expense along with your itemized deductions.  Turbo Tax will do the calculation for you.

If your employer reimburses you the IRS standard mileage rate of 56.5 cents per mile but does not include it in your pay, there is nothing to claim for tax purposes.

If your employer pays less than the 56.5 cent rate, you can enter your miles in the job-related expense section.  A follow-up question will ask if you were reimbursed for any of your mileage.  Enter the total your employer reimbursed you, and you will be able to deduct the difference.

[wlozejr]

I am driving a company truck, I believe you are referring to a personal vehicle that I would have to drive for business purposes?

[JulieH1]

I did not understand that you were driving a company truck. So you want to know if you can deduct the miles that you are not being paid for driving, but you are an employee and not self-employed?

[wlozejr]

Here's a better example. I go from Troy, MI. To Laredo TX, it's 1650 miles, I drive a company owned truck there. The company pays me for 1585 miles. I drove 65 miles free, can I claim this lost revenue?

[wlozejr]

Thanks JulieH1 for help.

[wlozejr]

Yes JulieH1, I am not 1099 anymore, I am getting taxed.

[JulieH1]

Does it cost you anything other than time?

[JulieH1]

The only way I can come up with to deduct this since you are not self-employed is an unreimbursed business expense.  This is any expenditure you make for your job that is both ordinary and reasonable and not reimbursed by your employer. The IRS allows you to deduct qualified unreimbursed business expenses that exceed 2 percent of your adjusted gross income.

[wlozejr]

No, just my time and energy. Can't say it's costing me the lost .44cpm? Because I never received it?

[wlozejr]

So the lost mileage has to exceed 2% of my again, which is after per diem, etc, etc? Thanks JulieH1, excellent work and timely answers, much appreciated.

[wlozejr]

Err agi

[JulieH1]

This is a very interesting situation.  I have checked the tax law and I do not see a decision one way or the other from the IRS.  Normally, it is the situation of an independent contractor that drives for a company and that is deductible when the company only pays certain miles "as the crow flies" but it really much farther.  In your situation` they are not really paying you for your time but you are paid by the mile and not the hour.  I think it is an unreimbursed expense at the .44 but whether the IRS would agree, I cannot be sure.

[JulieH1]

Yes, it has to exceed the 2% AGI.  Good luck.