Deduction Job Related Expense: Can I deduct transportation costs when I am working as a substitute teacher?

Question

I work as a substitute teacher, I am required to drive to different schools every day. Can I deduct my transportation costs as a job related expense?

Answer 1

No, commuting costs are not deductible. If you move from one school to another during the day, those miles ARE deductible. But the first trip from home at the beginning of the day and the one back home at the end of the day are non-deductible commuting miles.

To claim the decuction you must file Form 2106 and itemize deductions on Schedule A. Employee business expenses are subject to a 2% AGI limitation, meaning that you can only deduct those that exceed 2% of your AGI. You must also reduce the deduction by any employer reimbursements.

Answer 2

No, that's commuting and isn't deductible. If you subbed at two schools in the same day, say one in the morning and the other in the afternoon, then the mileage between them would be deductible, but not from home to the first school or from the last school to home.

Answer 3

Both answers so far are right, but bostonianinmo's is more complete. One thing to add, however, and that is the exception to the rule rhat "commutes are not deductible". The exception is: if you are driving to a temporary location (ie less than 90 days) that is outside your metropolitan area, the commute is deductible.

Hank Roitman, EA
Sacramento, CA