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Deductions & credits
You can never deduct commuting to your usual work place, either for employees or self-employed.
Under the tax reform law of 2017, W-2 employees can't deduct work-related expenses even if they are not commuting.
Self-employed workers may be able to deduct travel expenses when they travel away from their usual work location for a temporary assignment. Those rules are shown in chapter 4 of publication 463.
‎February 7, 2024
6:51 AM