Can I Deduct Mileage as an Employee?
You can deduct certain types of mileage as an employee on your Schedule A – Itemized Deductions. The deduction is allowed to the extent the expenses exceed 2% of your adjusted gross income. Your adjusted gross income is listed on Form 1040, line 37.
Can I deduct mileage to and from my regular workplace?
No. Driving back and forth to work is commuting mileage and isn't deductible.
Can I deduct mileage if I have more than one job?
Yes, if you regularly work at two or more places in one day, whether or not for the same employer, you can deduct mileage from your first job location to the second job.
Note: The mileage from your home to the 1st job and from the last location to your home would be commuting miles and not deductible.
What if I have a temporary work site?
If you have a temporary work site, you might be able to deduct that mileage.
To determine if your temporary mileage is deductible, check out the IRS chart below.
Also see IRS Publication 463, page 14 for discussion of temporary work mileage.
What is the mileage rate for 2012?
The rate for mileage for 2012 is 55.5 cents per mile.
Can I deduct the mileage to work related education classes?
Generally, you can claim a business mileage for driving to and from qualified work-related education classes. To be qualified, the education must meet at least one of the following tests:
- Education is required by your employer or the law to keep your present salary, status, or job. The education must serve a bona fide business purpose for your employer or
- The education maintains or improves skills needed in your present work.
However even if meet one or both of the above tests, it’s not a qualified work –related education if it:
- Is needed to meet the minimum educational requirements of your present trade or business or
- Is part of a program of study that will qualify you for a new trade or business.
See IRS Publication 970, page 65 for a chart and examples on qualified work-related education classes.