Mileage by state

If you are a W-2 employee in one of these states and you drive your personal vehicle for work, your employer is legally required to pay you back. Each state has its own statute, penalties, and rules.

No state law requires your employer to reimburse mileage. If you are self-employed, your federal mileage deduction also reduces your state taxable income.

No state income tax means no state-level mileage deduction. Self-employed workers still deduct on the federal return at 72.5¢ per mile.