| If you are an employee of a company, you can still | | | | Local transportation costs like airfare, rail, bus, taxi, or |
| have work related tax deductions. | | | | personal auto can be deducted when you are traveling |
| You may incur travel expenses while journeying away | | | | to an assignment other than your main place of work. |
| from home on behalf of your employer. You can | | | | Traveling from home to work and back again |
| deduct travel expenses incurred in relation to a | | | | everyday is not a deductible expense. You can deduct |
| temporary assignment, but not travel expenses | | | | travel expenses between your home and a temporary |
| incurred in relation to a permanent assignment. Some | | | | work location if the work location is not within the |
| of these deductible expenses include travel to and | | | | metropolitan area where you normally work and |
| from your assignment, taxi fare, meals, lodging, cleaning | | | | reside. |
| and laundry expenses, and baggage charges. Your job | | | | You can deduct transportation costs for traveling |
| assignment is temporary if it posts you in a location for | | | | between your home and an office location if your |
| less than one year. | | | | home is your main place of business. |
| If you are a federal employee investigating a crime or | | | | Entertainment expenses are deductible only if they are |
| involved in the prosecution of one, the one-year rule | | | | directly related to the primary conduct of your |
| for temporary work assignments does not apply. This | | | | business. You can deduct 50% of business meals and |
| means that you can get tax deductions related to a | | | | entertainment expenses unless they meet certain |
| temporary assignment even if you are at that location | | | | exceptions. |
| longer than one year. To qualify for this exemption, the | | | | You can deduct $25 worth of business gifts that you |
| Attorney General must verify that you are traveling | | | | give to an individual during the course of the year, |
| while performing duties for the federal government, or | | | | unless they are widely distributed items of four dollar |
| that you are traveling while performing duties for the | | | | value or less and have your name clearly and |
| federal government on a temporary duty status, or | | | | permanently printed on them or if they are signs, racks |
| that you are traveling while providing support services | | | | or other promotional materials displayed on the |
| for the federal government during the investigation or | | | | business premises of the receiver of the items. |
| prosecution of a federal crime. | | | | |