Entering Vehicle Mileage for two different jobs in three different cities with travel from one job to the other

[dcdor900]

My spouse, for 2021, had two different jobs(occupations) in three different cities for the first four months of 2021.  She traveled from our apartment to job 1 on Mondays and Tuesdays, then to job A AND from our apartment to job 2 on Wednesdays and Thursdays, then to job A.  She then travelled back to our apartment  from job A, Monday through Thursday.  Job 1 and job 2 are with the same employer.  We have W-2s from both employers (jobs 1 & 2 and job A). 

I have indicated two different jobs in TurboTax for my spouse.  How do I enter the mileage information in TurboTax (receive a mileage deduction) for her travel from jobs 1 and 2 to job A?  Also, how do I enter the commuting miles/mileage?  I do not know what leg of each day's travel to associate with each occupation.  Thank you so much for your help!

[MaryK4]

Because there is no regular office, and you don’t have an office in your home, the location of your first business contact is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

ALSO NOTE: These would be entered as Unreimbursed Employees Expenses which are Miscellaneous Itemized Deductions.  These are not deductible in 2021 on the federal return, but may be deductible on your state return.

[dcdor900]

I am sorry that I was not clear.  There is no home office.  Jobs 1 and 2 take place in public school buildings, with offices specifically set aside for speech language pathology (SLP).  My spouse is employed by an agency to provide SLP services to two public schools.  She travelled from our apartment directly to these schools in two different cities.  She then travelled from one of those public schools to Job A (her main job as a university professor on on a university campus in a third city) on Monday and Tuesday and from the other public school on Wednesday and Thursday.  From Job A, she finished these days by going back to our apartment. 

I need to know how to enter this information in TurboTax, including how to allocate commuting miles between her two occupations

[PattiF]

As @MaryK4 said, These expenses are no longer deductible on the federal turn with the passage of President Trump's tax bill, Tax Cuts and Job Acts of 2017. These expenses have been suspended for tax years beginning after 2017 and before 2026. The changes are detailed in this IRS article.

The federal return no longer allows a deduction for employee business expenses. There are a few states that still allow these deductions. Alabama, Arkansas, California, Hawaii, Minnesota, New York, and Pennsylvania all provide a deduction for unreimbursed employee business expenses on their respective state income tax returns.

If you live in one of the states that still allow employee business expenses as a deduction, you would enter this in the federal return, and the information will be transferred to your state return.

Here's how to enter the information:

• Click on Federal Taxes (Personal using Home and Business)
• Click on Deductions and Credits
• Click on I'll choose what I work on (if shown)
• Scroll down to Employment Expenses
• On Job-Related Expenses, click on the start/update button
• Once in this section, you can enter union dues and any other employee expenses.