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Can I claim commuting expenses for a temporary job assignment?

This is my job description...Postal Support Employees (PSE) hold temporary appointments for periods not-to-exceed 360 days. Subsequent appointments after a 5 day break in service may be offered but are not guaranteed and should not be expected because the use of PSEs is discretionary and subject to business needs...Also I drive 90 miles per day.  Can I file a deduction?

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4 Replies
MichaelDC
New Member

Can I claim commuting expenses for a temporary job assignment?

Possibly. See if your situation applies to paragrah 3 below, regardless of the job description. Other relevant items for you will include the Temporary work location and No regular place of work references below. Please feel free to post any additional details or questions in the comment section.

Commuting expenses between your home and main workplace are never deductible, even if your workplace is far away or you conduct business or haul work supplies during your commute. (A few states allow you to deduct certain commuter related expenses, but that has to be done on your state return.)

However, if you travel to and from a temporary work location (where your assignment is expected to last no more than 1 year) outside your metropolitan area, you can claim commuting expenses. You can also claim commuting expenses to and from a temporary work site, regardless of location, as long as your main workplace is elsewhere.

Temporary work location.   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance.   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise.   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year.   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It will not be treated as temporary after the date you determine it will last more than 1 year.   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses as discussed in   chapter 1  .

No regular place of work.   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area.   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses. 

http://www.irs.gov/publications/p463/ch04.html

jmslatt
New Member

Can I claim commuting expenses for a temporary job assignment?

So i keyed in my out of town work expenses.  I meet all the criteria and even have a six month contract as proof.  I keyed in the right place for temp work expenses.  It changed nothing my deductions include all but these exspenses.  Any idea what i need to do?

Can I claim commuting expenses for a temporary job assignment?


@jmslatt wrote:

So i keyed in my out of town work expenses.  I meet all the criteria and even have a six month contract as proof.  I keyed in the right place for temp work expenses.  It changed nothing my deductions include all but these exspenses.  Any idea what i need to do?


If you are an employee who receives a W-2 for your wages, then employee business expenses are not deductible on a federal tax return due to the tax code changes in effect for tax years 2018 thru 2025.

 

If you are a self-employed independent contractor/sole proprietor then you should be entering your self-employment income and expenses on Schedule C which is part of and included with your personal tax return, Form 1040.

Hal_Al
Level 15

Can I claim commuting expenses for a temporary job assignment?

@jmslatt - Despite the June 6, 2019 date,  the original post, and answer apply to 2017 and earlier tax returns.

 June 6,  2019 is only the date the old post transferred to the new forum. 

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