Can I Write Off Tolls for Work?

Understanding whether you can deduct work-related expenses, such as tolls, for tax purposes depends significantly on your employment arrangement. The ability to claim these deductions varies between individuals who are employed by a company and those who operate as self-employed professionals or business owners. Tax laws outline specific conditions and requirements that must be met for an expense to be considered deductible, impacting how tolls might reduce your taxable income.

Tolls for Employees

For most employees, unreimbursed work-related expenses, including tolls, are no longer deductible. The Tax Cuts and Jobs Act (TCJA), effective from 2018 through 2025, suspended miscellaneous itemized deductions.

There are very limited exceptions. Certain categories of workers, such as armed forces reservists, qualified performing artists, or state and local government officials paid on a fee basis, may still be able to deduct specific unreimbursed employee expenses. For these groups, tolls directly related to their work might be deductible on Form 2106, Employee Business Expenses, as an adjustment to income.

Tolls for Self-Employed Individuals

Self-employed individuals, including independent contractors, freelancers, and small business owners, can deduct tolls as ordinary and necessary business expenses. An ordinary expense is common and accepted in your trade or business, while a necessary expense is helpful and appropriate for your business. These tolls must be directly related to business travel and not for personal commuting.

Examples of deductible tolls include those incurred when traveling to client meetings, attending business conferences, or commuting to a temporary job site. However, tolls paid for your regular commute between your home and your primary place of business are considered personal commuting costs and are not deductible. If you use the standard mileage rate for vehicle expenses, tolls can be deducted in addition to the per-mile rate, which is 70 cents per mile for 2025. These business expenses are commonly reported on Schedule C (Form 1040), Profit or Loss From Business.

Documentation Requirements

Regardless of your employment status, maintaining detailed records is important to substantiate any toll deductions. The Internal Revenue Service (IRS) requires specific information to support business travel expenses. This includes the date the toll was paid, the exact amount of the toll, and the business purpose for the travel.

You also need to record the destination or origin of the trip, linking it to the specific business activity. Acceptable methods for record-keeping include toll receipts, credit card statements, mileage logs, and expense tracking applications. It is advisable to keep these records close to the time the expense is incurred to ensure accuracy and provide evidence if your deductions are reviewed.