Uber and Lyft rides on a business trip belongs on Line 24a, travel.
Why line 24a
Rides taken while you are away from your tax home are travel on line 24a: airport to hotel, hotel to the client, client to the restaurant, hotel back to the airport. The ride itself is not what decides the line, the trip is. The same Uber taken across town on a Tuesday with no overnight stay is local transportation, which belongs with car and truck expenses on line 9, or itemised in Part V on line 27a if you keep rideshare separate from your own vehicle costs.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so Uber and Lyft rides on a business trip lands on Line 24a without you sorting it.
Start for freeWhat Uber and Lyft rides on a business trip is confused with
- Line 9, car and truck expenses
- Away from home overnight, rides are travel on line 24a; a local business ride with no overnight stay is a local transportation cost reported with car and truck expenses on line 9.
- Line 24b, deductible meals
- The ride to the restaurant is line 24a at full cost; the dinner at the end of it is line 24b at 50 percent.
- not deductible, not deductible
- Rides between your home and your regular workplace are commuting, in a rideshare exactly as in your own car.
Examples that belong on line 24a
- $52 airport to hotel on arrival in another city
- $18 from the hotel to a client office and $21 back
- $64 Lyft to a venue when the conference shuttle was full
- $37 late-night ride back to the hotel after a site visit
- $29 to the airport on the last morning of a trip
What does not belong here
- Rides taken on the personal days of a mixed trip.
- A ride home from a bar on a business trip evening with no business purpose.
- Your daily commute, whoever is driving.
- Rides already reimbursed by a client and excluded from your income.
What to keep
Export the app's trip history for the trip dates rather than relying on the card statement, because the history shows the pickup, the drop-off and the time. Note the client or event each ride was for.
Other expenses on line 24a
| Expense | Line |
|---|---|
| a flight to a client site | Schedule C, Line 24a |
| a hotel on a business trip | Schedule C, Line 24a |
| a per-diem claim for lodging | Schedule C, Line 24a |
| a rental car on a business trip | Schedule C, Line 24a |
| a trip that mixed business and holiday | Schedule C, Line 24a |
| airport parking | Schedule C, Line 24a |
| an Airbnb for a work trip | Schedule C, Line 24a |
| baggage fees | Schedule C, Line 24a |
| international business travel | Schedule C, Line 24a |
| laundry and dry cleaning while traveling | Schedule C, Line 24a |
| train and Amtrak fares | Schedule C, Line 24a |
Related lookups
- Where does business mileage go on Schedule C?
- Where does a client lunch go on Schedule C?
- Is a car payment deductible on Schedule C?
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so Uber and Lyft rides on a business trip lands on Line 24a without you sorting it.
Start for free