Taking deductions part two....W2 employee

[kguadagno1]

Adult daughter was hired by a soccer club for 2025 as a W2 employee, being paid a flat salary through May 2025.  She was told by other coaches at this club that they write off their mileage and other travel costs (for out of town games, ect...) as the club does not reimburse for any expenses.  Can she take deductions for her mileage, ect..

[Vanessa A]

No.  If she is a W2 employee, mileage is not deductible neither are any type of job related expenses. 

[kguadagno1]

Even if she has multiple work locations?

[ThomasM125]

Even if she has multiple locations, the business use of a vehicle is not deductible for wage (W-2) employees in 2024. It would be deductible if her income was reported on a Form 1099-NEC, which would be the case if she was considered self-employed. 

[kguadagno1]

She is being paid as a W2 employee in 2025.....have the rules changed for 2025?

[MinhT1 · Accepted solution]

For an employee, work mileage, as all other work-related expenses, is not deductible from 2018 to 2025. This is a provision of the Tax Cuts and Jobs Act of 2017.