AnnetteB6
Expert Alumni

Self employed

No, you cannot apply these expenses to your tax return if you are an employee paid with a W-2.  The employee business expense deduction on the Federal return was suspended for tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) passed in 2017.  

 

Some states did not comply with the changes made by the TCJA and they do allow employee business expenses to be claimed as a deduction on the state tax return.  

 

However, travel expenses would only apply if you are required to travel outside of your tax home (where you make your income) for work or if you are traveling to a temporary work location.  If the travel to your work location is expected to last and does last for six months or less, then that could be considered a temporary work location.  

 

If you are choosing to travel to the distant location instead of relocating there, that location is considered to be your tax home and expenses getting to and from work from your residence are personal expenses and not deductible.  

 

If it is a temporary work location, then your travel expenses may be deductible on your state return only if your state did not conform to the TCJA changes.  You can enter the expenses on your Federal return by going to Deductions and Credits > Employment Expenses > Job-related expenses.  Then, if applicable, they will be transferred to the state return.

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