Are my commuting expenses tax deductible?
August 22, 2011
From: Giulio
Date: Mon, 10 Dec 2007
Hi Mike,
Are my commuting expenses deductible?
I work for an elevator maintenance company. Their office is located in Queens, New York. I live on Long Island. I drive my car to the train station and take the train to Manhattan. I do not report to the office. I call my office each morning to see where I need to go. Can I deduct my auto miles and train ticket as unreimbursed business expenses?
Thanks in advance, Giulio
Answer
Date: 28 Dec 2007
Hello Giulio,
Assuming you are just going to one work location, probably not.
When an employee is traveling to a temporary work location in the same metropolitan area as their employer, the commuting expenses aren't deductible.
Transportation expenses from the first work location to additional work locations before returning home are tax deductible.
See IRS Publication 463, page 14 (Transportation). You can get a copy at the IRS web site, www.irs.gov or by calling the Internal Revenue Service.
Good luck!
Mike Gray
For answers to new questions, subscribe to our newsletter, Michael Gray, CPA's Tax & Business Insight by filling out the form below.
Home Newsletter Archive Introducing Michael Gray, CPA Articles Tax FAQ Need Help? Other Links