Yes, as long as it is not your primary work location. If it is for a job for with you work as an "employee"
receiving a W-2, and they are not reimbursed to you, then you can deduct them
as an Unreimbursed Employee Business Form 2106. It goes on
Schedule A Itemized Deductions in the Misc section subject to a 2% of Adjusted
Gross Income threshold. If you don't itemize, then deducting them won't
benefit you.
Where do I enter job-related employee expenses? (Form
2106)
https://ttlc.intuit.com/replies/4800418
Deductible
travel expenses while away from home include, but are not limited
to the costs of:
- Travel by airplane, train, bus
or car between your home and your business destination. (If you are
provided with a ticket or you are riding free as a result of a frequent
traveler or similar program, your cost is zero.)
- Fares for taxis or other types
of transportation between the airport or train station and your hotel, the
hotel and the work location, and from one customer to another, or from one
place of business to another.
- Shipping of baggage, and sample
or display material between your regular and temporary work locations.
- Using your car while at your
business destination. You can deduct actual expenses or the standard
mileage rate, as well as business-related tolls and parking fees. If you
rent a car, you can deduct only the business-use portion for the expenses.
- Meals and lodging.
- Dry cleaning and laundry.
- Business calls while on your
business trip. (This includes business communications by fax machine or
other communication devices.)
- Tips you pay for services
related to any of these expenses.
- Other similar ordinary and
necessary expenses related to your business travel. (These expenses might
include transportation to and from a business meal, public stenographer's
fees, computer rental fees, and operating and maintaining a house
trailer.)
