Jackson Hewitt® is here to help you understand complex tax laws so you can be better informed and take full advantage of tax law provisions.
These topics explore some of the more important aspects of complicated tax laws, in a manner that is understandable and concise.
You might be able to deduct travel expenses if you are an employee who temporarily travels away from your tax home for business purposes. You are traveling away from home if both of the following apply:
For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for a business, a profession, or a job. The following chart lists common deductible expenses you might have when traveling away from home for business
If you have expenses for
Then, you can
deduct the cost of
airplane, train, bus, or other vehicle between your home and your business
destination. If you are given a free ticket or are riding free as a result of
a frequent traveler or similar program, your cost is zero.
bus, and airport limousine
these and other types of transportation that take you between one of the
baggage and sample or display material between your regular and temporary
maintaining your vehicle when traveling away from home on business. You can
deduct actual expenses or the standard mileage rate, as well as
business-related tolls and parking. If you rent a vehicle while away from
home on business, you can deduct only the business-use portion of the
Lodging and meals
and meals if your business trip is overnight or long enough that you need to
stop for sleep or rest to properly perform your duties. Meals include amounts
spent for food, beverages, taxes, and related tips.
calls while on your business trip. This includes business communication by
fax machine or other communication devices.
Tips you pay
for any expenses in this table.
ordinary and necessary expenses related to your business travel. These expenses
might include the cost of transportation to or from a business meal, fees for
public stenographer services, rent for computer equipment, and the cost of operating
and maintaining a house trailer.
For job-related travel expenses, you must be traveling away from your tax home. The following guidelines clarify where your tax home is considered to be:
To have qualified job-related travel expenses, you can either be temporarily away from home or on a temporary assignment. You are considered to be temporarily away from home if your duties require you to be away from the general area of your tax home
substantially longer than an ordinary day's work and you need to sleep or rest to meet the demands of your work while away from home.
You will generally be considered on a temporary assignment if you realistically expect it to last (and it does last) for one year or less. Note: If you are a federal employee participating in a federal crime investigation or prosecution, you are not
subject to the one-year rule.
Contact your neighborhood Jackson Hewitt office for more information or assistance. Use our
Office Locator or call 1-800-234-1040 to find the Jackson Hewitt office nearest you.