72930930_rce___Professional_Development__0
[1] Rehman deducted the expense of traveling to and from clients' homes while he was an employee. He also deducted the cost of traveling to and from restaurants to eat lunch. [2] You can deduct "ordinary and necessary" expenses incurred in carrying on a trade or business. If you are an employee, you may be able to deduct expenses only if your employer does not reimburse them. [3] Some work-related transit expenses are generally not deductible. For instance, expenses for commuting between the taxpayer's residence and the place of business are generally non-deductible personal expenses. (There are exceptions for deducting commuting costs but Rehman did not prove he qualified.) He also did not show that his employer did not reimburse expenses so he was not entitled to deductions. [0] 
Unreimbursed business expenses as an employee
Greater Providence Chamber of Commerce | Professional Development
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