Beginning in tax year 2018, the Tax Cuts and Jobs Act eliminated the deduction for unreimbursed employee expenses which includes travel expenses incurred for your job, as an itemized deduction.
Prior to tax year 2018, the travel must have been primarily in relation to your job to qualify for the deduction.
What travel expenses qualified for the deduction?
For tax years prior to 2018, you are able to deduct the following qualifying travel expenses related to your job:
- Parking fees
- Tolls
- Transportation (taxis, shuttles, etc.)
- Lodging
- Airplane travel
- Car rental for business purposes
- Meals (with some limitations)
- Business use of personal vehicle (such as mileage)