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Can't you right off 55cents a mile?

So if you paid X and you get paid like 25cents mile is that tax free because of the millage deduction? and then if extra fees would be deducted because you can right up to 55cents mile off?

you drive 100 miles that's you make $25 in mileage and another $10 in tips and $20 in time waiting and mileage not paid. so the whole thing is written off. because that's <= 55 cents mile.