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June 3, 2019
Question

Are uber rides to job interviews deductable? I see that mileage is but I do not drive, however, need to use Ubers to get to interviews.

  • June 3, 2019
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Employee
June 3, 2019

I don't think so.  The problem is the difference between "travel" and "transportation."  "Travel" is when you travel away from your tax home far enough that you need to stay overnight.  When you travel for work, you can deduct the expenses.  "Transportation" is local transportation in the area of your tax home.  For local transportation, you can't deduct commuting expenses but can sometimes deduct transportation between job sites if you work in more than one location in a day.  See generally the difference between travel and transportation in chapter 1 and 4 of publication 463.

https://www.irs.gov/uac/about-publication-463

The IRS says that "travel" expenses for job search can be deductible, not as work-related mileage, but as a miscellaneous itemized deduction subject to the 2% rule.  Travel expenses can include the standard mileage rate if you use your own car but can also include air fare, taxis, or whatever other methods you use.  However the IRS does not say that "transportation" expenses are deductible for job searches, only travel.  I think this is a key difference.

https://www.irs.gov/uac/job-search-expenses-can-be-tax-deductible

(I notice that another tax filing web site also says travel only, while a job search web site includes local transportation in the deduction even though the IRS never uses the word "transportation."  Take that as you will.)

If you want to deduct local transportation, the risk is on you.  Be sure your job search meets all the other qualifying rules listed above, it's not just any job search.