"An employee (or a shareholder employee) who uses a personal vehicle for business can submit a request for reimbursement to the corporation, based on documented business miles. The corporation can then reimburse the employee based on the standard mileage rate for business.
In this case, the corporation gets a deduction for vehicle expenses paid, and the reimbursement is not reportable as taxable income to the employee."
Intuit Forum
"You do not need to write yourself a check. You can deduct the mileage or percentage of actual expenses on your own return as a employee business expense the same as any other employee.
Alternatively, the S-Corp could reimburse you and deduct the reimbursement."
Intuit Forum
Business Mileage Does Not Include Commuting
There are some strict rules on what makes up deductible business driving. The one that most people get in trouble with is commuting. This is never deductible because the IRS considers it to be a personal expense.
MileIQ
