What do I enter for amounts paid for parking and transportation fees?

Enter amounts paid during 2025 for parking fees, tolls, and local transportation (taxis, trains, buses) that weren't for regular commuting to and from work and didn't involve overnight travel (we'll ask for overnight travel expenses separately).

Generally, commuting is travel between your home and a work location. However, travel that meets any of the following conditions isn't considered commuting:

• You travel to a temporary work location (separate from your regular work location) in the same trade or business, regardless of distance, where your employment is expected to last one year or less.
• You travel to a temporary work location outside of the metropolitan area where you both live and normally work.
• Your home is your principal place of business under section 280A(c)(1)(A) (for purposes of deducting expenses for business use of your home) and you travel to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance.