Similarly, out-of-pocket transportation expenses necessarily incurred in performing donated services are deductible.

You can use the 'actual cost method' to compute transportation expenses associated with the business use of your car.

Church members often ask if they can deduct transportation expenses incurred in performing services on behalf of the church.

Transportation expenses are now reimbursed for 75 percent of pastors [79 percent] at an annual average of $2,104, up only $62 from 1981.

However, unless paragraph (2) or (3) below applies, daily transportation expenses incurred in going between the taxpayer's residence and a temporary work location within that metropolitan area are commuting expenses.