can an employee deduct travel expenses for work

[DallasMarie]

In the United States, most employees cannot deduct unreimbursed work travel expenses on their federal tax returns due to changes under the Tax Cuts and Jobs Act. These deductions were suspended for tax years through 2025. Only certain categories, such as armed forces reservists, qualified performing artists, and fee-based government officials, may still qualify.

[LaNicole]

While employees generally cannot deduct travel expenses, many employers offer reimbursement programs. Under accountable plans, employers can reimburse work-related travel costs tax-free, covering airfare, lodging, meals, and mileage. This shifts the benefit from a personal tax deduction to a company-paid or reimbursed expense, making employer policies an important factor.

[SadieRose]

Although federal deductions are limited, some employees may deduct travel expenses under specific circumstances or on state tax returns, depending on local laws. Self-employed individuals and independent contractors can still deduct qualifying business travel expenses. Employees should review eligibility carefully or consult a tax professional to avoid errors.