October 2012
Beginner
784 pages
45h 24m
English
Content preview from J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return
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20.1 Deduction Guide for Travel and Transportation Expenses
Table 20-1 summarizes the rules for deducting local business transportation costs and travel expenses while “away from home” (20.6) on business trips. Generally, commuting expenses from your home to your place of business when you are not away from home are not deductible (20.2). However, you may be able to claim a deduction for daily transportation expenses incurred in commuting (20.2) to a temporary job location; see Table 20-1.
See 20.29 for how to report deductible expenses if you are self-employed, and 20.30 if you are an employee.
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