Business related travel expenses are still deductible under the new law. This includes business travel between job sites, travel to a temporary assignment (generally one year or less) that is outside your general area of residence, travel between primary and secondary jobs, and all other cab, bus, train, airline, and automobile expenses. Any regular commuting expenses to your primary job cannot be deducted. The Tax Cuts and Jobs Act changed the deductibility of unreimbursed employee expenses. Previously if a taxpayer incurred business travel expenses that the company did not reimburse, they could deduct these on their individual income tax return (subject to limitations), but under new law this is no longer allowed.
You may deduct expenses for an automobile you own in one of two ways.
Record and deduct your actual expenses, including depreciation
Record your mileage and deduct a standard amount per mile of travel, plus parking and toll fees
The standard mileage rate is 58¢ per business mile driven in 2019.
If expenses include accelerated depreciation, deducting actual expenses may at first provide a larger deduction. But, keep in mind that you may not switch to the standard mileage rate in later years when it provides the larger deduction. If you lease a vehicle, you can either deduct actual expenses or take the standard mileage deduction. Detailed recordkeeping is important to substantiate your deduction.