Can you Claim Mileage on Taxes if Not Self-Employed?

Claiming mileage on taxes can lower your tax burden substantially. But if you’re not self-employed, can you claim it in 2025? And what if your employer has already reimbursed you for business mileage expenses? 

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Who can claim mileage on taxes? 

Following the Tax Cuts and Jobs Act, which will continue until 2026, most employees can’t claim deductions for work-related expenses, even if employers don't provide reimbursements for these expenses. This also applies to mileage expenses.

However, the Tax Cuts and Jobs Act lists a few exceptions to this rule.

You will be able to claim mileage on taxes if you are:

• An Armed Forces reservist
• A fee-basis state or local government official
• A qualified performing artist, or
• An employee with impairment-related work expenses

Unsure if you fit into one of these categories? You can read detailed descriptions of them below.

Armed Forces reservists

You are considered a reservist of the US Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard, the Air National Guard, or the Reserve Corps of the Public Health Service.
Fee-basis state or local government officials

Fee-basis official 

You qualify as a fee-basis official if you are employed by a state or political subdivision of a state and are compensated on a fee basis.

Qualified performing artists

You are a qualified performing artist if you fulfill the following criteria:

• You perform services in the performing arts as an employee for at least two employers during the tax year
• You receive from at least two of those employers wages of $200 or more per employer
• You have allowable business expenses attributable to the performing arts of more than 10% of your gross income from the performing arts, and
• You have an adjusted gross income of $16,000 or less before deducting expenses as a performing artist.

Employees with impairment-related work expenses

You qualify as an employee with impairment-related work expenses if you have expenses in connection with your physical or mental disability in your place of employment that enable you to work.

How to claim your mileage

You must keep a mileage log throughout the year to claim mileage deductions. You must record every trip you drive in your personal vehicle and include the date on which the trip was taken, the distance, your destination, and the reason for the journey. Learn more about the IRS mileage log requirements.

If you fall in the abovementioned categories, you can claim work-related expenses, including business mileage, on Form 2106 at tax time.

We recommend reading our dedicated guides on employee mileage reimbursements and claiming mileage on your taxes in five easy steps.