Can employees deduct commuting expenses like gas, mileage, fares, and tolls?
Commuting expenses between your home and main workplace have never been deductible on your federal return, even if your workplace is far away or you conduct business or haul work supplies during your commute.
In 2017 and earlier tax years, employees could get a partial deduction for expenses incurred while commuting between multiple job sites during the same day, as well as commutes to temporary work locations. However, these expenses are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017.
However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:
- Armed Forces reservist
- Qualified performing artist
- Fee-basis state or local government official
- You're disabled and have impairment-related expenses
Additionally, job-related expenses may be deductible in your state. Enter your expenses and we’ll figure out if you can deduct them.