Schedule C - Travel Expenses (Line 24a)

[TheWisdom]

Hi Experts,

I'm self-employed. Next month, I will work at a place that is 55 miles away from my home office. I have to rent an apartment there until I finish the job. Can I claim the gas I paid for my car during working there on Schedule C (Travel Expense)? Gas costs a lot recently.

[Hal_Al]

Simple answer: yes*.  Better yet, you can deduct the full IRS mileage rate ( 58.5 cents/mile for 2022).

You can (probably) deduct the apartment rent too. You may deduct all expenses that are "ordinary and necessary".  It may be  a little questionable whether lodging and meals for a job only 55 miles away is ordinary and necessary. 

For the Meaning of Ordinary and Necessary Expenses, see: http://www.cpa-connecticut.com/ordinary-and-necessary.html

edited:

*If you are going to the same work place every day, that is usually commuting and is not deductible, even for the self employed.  To be deductible, the out of town job must be temporary and you must have a regular "place of work", i.e.. your home office.

@TheWisdom  @SweetieJean 

[SweetieJean]

OP has another thread on this same subject, but with different answers.

[Anonymous_]

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@SweetieJean wrote:

OP has another thread on this same subject, but with different answers.

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Yes.

See Re: Travel Expense on Schedule C (intuit.com)

[NCperson]

here is a good article: note the section on self-employed and the part that states: 

For business owners, the trip from home to your main business location, such as an office or store, is not deductible. Trips driven from there to other business locations, such as to call on clients, and from your last stop back to your main place of business are deductible.

https://www.hrblock.com/tax-center/filing/adjustments-and-deductions/mileage-deduction-rules/