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If you are an employee, you cannot deduct gas mileage as an unreimbursed expense on your tax return; if you’re self-employed or an independent contractor, however, you can deduct mileage used solely for business purposes as a business-related expense.
Business expenses for employees are generally non-deductible as of the Tax Cuts and Jobs Act of 2017 (TCJA), commonly referred to as tax reform. For more information, see our Tax Guide page on taxes and your job.