From:  Giulio
Date:  Mon, 10 Dec 2007

Hi Mike,

Are my commuting expenses deductible?

I work for an elevator maintenance company. Their office is located in Queens, New York. I live on Long Island. I drive my car to the train station and take the train to Manhattan. I do not report to the office. I call my office each morning to see where I need to go. Can I deduct my auto miles and train ticket as unreimbursed business expenses?

Thanks in advance, Giulio

Answer

Date:  28 Dec 2007

Hello Giulio,

Assuming you are just going to one work location, probably not.

When an employee is traveling to a temporary work location in the same metropolitan area as their employer, the commuting expenses aren’t deductible.

Transportation expenses from the first work location to additional work locations before returning home are tax deductible.

See IRS Publication 463, page 14 (Transportation). You can get a copy at the IRS web site, www.irs.gov or by calling the Internal Revenue Service.

Good luck!

Mike Gray

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