If someone is disabled and they must commute from their home to various local locations for work can Uber rides be considered tax deductible. According to guidance local business travel is not.
However, I later found an IRS publication that seems to imply that it is deductible. https://www.irs.gov/pub/irs-pdf/p463.pdf on page 34 states “You can deduct impairment-related expenses as business expenses if they are necessary for you to do your work satisfactorily.”
For example, imagine if you are a blind in-home music teacher and you go from home to home after school. The bus doesn’t go close enough to these homes or really work at all and the free county service is geared more for occasional use and you may wait 2 hours for a pickup. Uber enables this business to even happen. In this case can’t the cost of the Uber service be considered tax-deductible for the schedule C business tax form?
