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驾车费用抵税

如果您开车的目的是用于服务自己拥有的商业或慈善机构，您可以获得行驶里程的扣除。2024 年，用于商业的每英里扣除 67 美分，用于慈善组织的服务每英里扣除 14 美分。为方便以后核实扣除金额，您需要详细记录用于这些目的的行驶里程。

从 2018 年到 2025 年，做为公司员工，驾驶自己的汽车用于公司营运则不能扣除此类费用。这是因为 2017 年《减税与就业法案》（TCJA）暂停了此项扣除（受调整后总收入 2% 下限限制的杂项扣除）。这意味着，一般来说，只有企业和个体经营者才能申请商业行驶里程扣除。

Keep Track of Mileage Driven for Business or Charitable Purposes

If you drive your car for business, medical or charitable purposes, you may be entitled to a deduction for miles driven. For 2024, it's 67 cents per mile for business and 14 cents for service for charitable organizations. To substantiate the deduction, you need to keep detailed daily records of the mileage driven for these purposes.

From 2018 through 2025, employees who drive their own cars for business can't deduct such expenses. This is due to the Tax Cuts and Jobs Act of 2017 (TCJA) suspension of miscellaneous itemized deductions subject to the 2% of adjusted gross income floor. This means that, generally, only businesses and the self-employed can claim a deduction for business miles driven.

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