Parking fees belongs on Line 9, car and truck expenses.
Why line 9
Business parking is deductible on line 9 and, unlike fuel or repairs, it is deductible in addition to the standard mileage rate rather than inside it. The exception is parking at your own regular place of business, which is part of commuting and not deductible. Garage rent for a vehicle kept for the business is also a line 9 cost at the business-use share.
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 parking fees lands on Line 9 without you sorting it.
Start for freeWhat parking fees is confused with
- not deductible, not deductible
- Parking at your own regular workplace is a personal commuting cost; parking at a client, a supplier or a job site is deductible.
- Line 24a, travel
- Local business parking is line 9; parking at the airport while you are away from home overnight is part of travel on line 24a.
Examples that belong on line 9
- $14 in a downtown garage for a client meeting
- $6 at a meter while dropping off an order
- $38 of airport parking during a two-day business trip, reported with travel
- $180 a month of garage rent for a business van
What does not belong here
- Monthly parking at the office you commute to
- A parking ticket, which is a fine and not deductible
- Parking during a personal weekend trip
The limit that applies
Business parking and tolls are deductible on top of the standard mileage rate.
What to keep
Keep the receipt where one is issued, and log meter and app charges with the destination and the purpose. Small parking charges are the ones most often reconstructed from memory, which is what makes them weak.
Other expenses on line 9
| Expense | Line |
|---|---|
| a car used for business and personal trips | Schedule C, Line 9 |
| a registration bill that is part property tax | Schedule C, Line 9 |
| business mileage | Schedule C, Line 9 |
| car insurance | Schedule C, Line 9 |
| car repairs and maintenance | Schedule C, Line 9 |
| gas and fuel | Schedule C, Line 9 |
| rideshare and delivery driver mileage | Schedule C, Line 9 |
| tolls | Schedule C, Line 9 |
| vehicle registration and plate fees | Schedule C, Line 9 |
Related lookups
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 parking fees lands on Line 9 without you sorting it.
Start for free