Yes, if you are considered self-employed, you can deduct the business portion of your Uber and metro cost on the Form 1040 Schedule C Part V as Other Expenses. The amount is then transferred to line 27 of the form.
You can enter the expenses while in your return by:
- Typing Schedule c in Search
- Clicking the Add expenses for work button after entering your business information.
- Scrolling
and selecting Other miscellaneous income, then Continue
- Click Start next to Other miscellaneous income
- Enter the
description and the amount of each expense, click Continue
If you are a W-2 employee, then you cannot take a deduction for your transportation expenses because the Tax Cut and Jobs Act has eliminated the Miscellaneous section of the Form 1040 Schedule A, Itemized Deductions.
