Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Employee Business Expenses

Deductible Travel Expenses

Local Transportation Expenses

Local transportation expenses are typically defined as the ordinary and necessary costs incurred in getting from one place to another to perform work-related duties while not traveling away from home. This can include traveling from one job to another. However, taxpayers cannot deduct the expense of traveling to and from their regular place of work.

Allowable local transportation expenses include:

  • The cost of driving and maintaining one's own vehicle
  • Travel by:
    • Rental cars
    • Bus
    • Rail
    • Taxi
Freeway traffic.