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2 replies

DawnC
Employee
February 7, 2020

How you deduct your travel expenses is dependent upon your employment status (Are you an employee who receives a W-2 or are you self-employed).  

 

If you’re self-employed or own a business, enter your business-related expenses on Schedule C instead.  

 

Job-related expenses for employees are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017. However, the deduction for job-related expenses is still available to people who work in one of these specific professions or situations:

  • Armed Forces reservist
  • Qualified performing artist
  • Fee-basis state or local government official
  • You're disabled and have impairment-related expenses

Additionally, job-related expenses may be deductible in your state. Enter your expenses and we’ll figure out if you can deduct them.

Expenses that qualify for this deduction are those the IRS considers "ordinary and necessary" for work, like uniforms, tools, union dues, licenses, and travel between job sites.

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February 7, 2020

Expenses that qualify for this deduction are those the IRS considers "ordinary and necessary" for work, like uniforms, tools, union dues, licenses, and travel between job sites.

 

My son collects SSDI and Ticket to Work. Unable to  drive, he has been taking taxi cab rides for his two part-time jobs. With the backing of an Social Security Administrative Judge, he is allowed to deduct the value/cost of his transportation from his SSDI allowing him to retain benefits. The travel is commuting and not between job sites.

Taxi transportation

Medication necessary to work.

It appears that it is possible ALSO to deduct Transportation and/or medication costs both necessary to Ticket to Work.  Am I interoperating this correctly.

 

Dennis Swift

[email address removed]

[phone number removed]

ColeenD3
February 7, 2020

To be able to take this deduction, you must meet the IRS criteria.

 

Impairment-Related Work Expenses

 

Impairment-related expenses are those ordinary and necessary business expenses that are:

1) necessary for you to do your work satisfactorily;

2) for goods and services not required or used, other than incidentals, in your personal activities; and 

3) not specifically covered under other income tax laws. For these rules to apply, you must first meet the definition of disability.

 

You have a disability if you have: 

  •  a physical or mental disability (for example, you are blind or hearing-impaired) that functionally limits your being employed; or
  • a physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning or working.
  • If you have a disability, you can take a business deduction for expenses that are necessary for you to be able to work

Impairment-Related Work Expenses