The deduction for 2014 is 56¢ per mile (down from 56.5¢ per mile in 2013). If you are a sole proprietor, the deduction is taken on Schedule C. If you are an employee, you figure your unreimbursed employee business expenses on Form 2106; the result is then claimed as a miscellaneous itemized deduction. You must itemize to claim the write-off, and your total miscellaneous itemized deductions must exceed 2% of your adjusted gross income to produce any deduction. If your employer reimburses you for your car usage under an “accountable plan,” you don’t take any deduction; the reimbursement isn’t taxable to you, and the employer (not you) deducts the reimbursement.