Tolls belongs on Line 9, car and truck expenses.
Why line 9
Tolls paid on business driving go on line 9 and are claimable on top of the standard mileage rate, because that rate covers the cost of running the vehicle rather than the cost of the road. A transponder account is deductible for the business tolls it paid, not for the whole top-up you loaded onto it. Tolls on a commute are personal.
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 tolls lands on Line 9 without you sorting it.
Start for freeWhat tolls is confused with
- not deductible, not deductible
- Tolls on the drive between home and a regular workplace are commuting and not deductible; tolls between job sites or to a client are deductible.
- Line 24a, travel
- Tolls on local business driving are line 9; tolls on a trip where you are away from home overnight belong with travel on line 24a.
Examples that belong on line 9
- $6.50 each way on a turnpike to a job site
- $42 of transponder tolls allocated to business trips in a month
- A $5 bridge toll on a delivery run
- $18 of tolls driving between two client offices
What does not belong here
- The full transponder top-up without separating personal crossings
- Tolls on the daily commute
- A toll violation penalty, which is a fine and not deductible
The limit that applies
Deductible in addition to the standard mileage rate.
What to keep
Pull the transponder account statement and tag the business crossings against your mileage log. The statement shows the charge but not the purpose, so it needs the log beside it.
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 |
| parking fees | Schedule C, Line 9 |
| rideshare and delivery driver mileage | 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 tolls lands on Line 9 without you sorting it.
Start for free