Frederick Jorden wrote:

- quote -

No, I am not saying that you cannot deduct allowable mileage
at the IRS rate if the employer pays less. What I am saying
is that you MUST apply for the reimbursement from the
employer before you can deduct that mileage.

This applies to all such deduction. If you could have
obtained reimbursement but did not try, you cannot deduct
the item on your tax return. If the employer has a policy
of not reimbursing, then the deduction is OK. On more than
one audit, my client was required to obtain a statement from
the employer that certain deducted expenses were not
reimbursable under company policy.

In this case, OP said he discovered that the actual number
of business miles was greater than he had submitted to the
employer. Unless, and until, he asks the employer to
reimburse these miles, he cannot claim then as unreimbursed
employee business expenses.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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Lanny Williams wrote:
- quote -

Are you saying that if an employer reimbursed at 10 cents a
mile the employee cannon claim an additional deduction for
the rest of the allowable expense on the 2106?

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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prashant wrote:

- quote -

You cannot deduct expenses that you would have been
reimbursed for if you submitted a claim. So, if your
employer would have reimbursed the additional mileage, you
cannot claim it on your personal return. So, your recourse
is to submit these additional expenses for the employer to
reimburse; don't look to IRS to make it up to you.

Lanny K. Williams,CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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I have been paid non-taxable amount of about $12,000 for
business expenses last year for which I already submitted
accounts to the employer.

But I realized that I have more legitimate expenses than
that. For example, I made an error in my mileage calculation
for business use of my car, my actual usage for business was
24,000 miles in 2004, wheras I took a deduction only for
14,000 or so miles.

What should I do now in order to get a deduction for this
mileage without the IRS thinking that I am "double dipping"?
Should I attach a note to form 2106 explaining this matter?

Your answers are welcome.

Prashant

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