Deducting Commuting Costs
You can’t deduct the cost of transporting tools, equipment or other materials by car if you would normally have commuted in the car. If you regularly take mass transit to work, you can deduct the additional cost of transportation.
For example, an electrician who takes his tools to a work site was allowed to deduct car expenses, since he usually used public transportation. (Grayson, TC Memo 1977-304).
Similarly, a taxpayer was allowed to deduct the excess cost of carrying tools in a pickup truck when his passenger car would not have been able to withstand the extra weight. (Poll, TC Memo 1977-20).
If you have any questions or require further info please call 718-531-1105 or send an email.
This web site and these articles are not tax or legal advice and are not intended as tax or legal advice. They are intended to provide only general, non-specific legal information and are not intended to cover all the issues related to the topic discussed. The specific facts that apply to your matter may make the outcome different than would be anticipated by you. This web site and these articles are based on United States law. You should consult with an accountant or lawyer familiar with the issues. This web site and the articles contained on this web site are not solicitations.
