Location Transport

Can I claim a transportation deduction as an independent contractor?

I take the NYC subway to go to and from work, and keep separate MetroCards (subway passes) for work transportation and personal transportation. I've gotten a lot of conflicting advice as to whether the transportation expenses for work can be deducted. Any definitive statements?

Public Comments

1. you should be able to claim all of you business expense that you use directly on the job. tools, clothing, and travel expenses. Just make sure you have a log of your mileage. I claim these items every year. Just don't go overboard though.
2. You can deduct transportation between jobs. You cannot deduct transportation from home to job, or job to home.
3. If your home is considered your home office (and you claim if as that for tax purposes) traveling to and from the work site can be deducted.