Train and Amtrak fares belongs on Line 24a, travel.
Why line 24a
Rail is transportation like any other, so a ticket to a city where you are staying overnight for business is line 24a, sleeper supplement included. The hard part is not the line, it is the commuting rule. A monthly pass on a line you ride between home and your regular place of work is personal, no matter that the work is self-employed. A same-day rail trip to a client is not travel either, because you were never away from home overnight.
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 train and Amtrak fares lands on Line 24a without you sorting it.
Start for freeWhat train and Amtrak fares is confused with
- not deductible, not deductible
- A season ticket or commuter pass between home and your regular workplace is commuting and is not deductible; a fare to a city you stay in overnight for business is.
- Line 9, car and truck expenses
- A same-day business trip with no overnight stay is local transportation rather than travel, so it is reported with car and truck expenses on line 9.
- Line 24b, deductible meals
- The fare is line 24a in full; the dining car meal on the same journey is line 24b at 50 percent.
Examples that belong on line 24a
- $147 Acela fare to a client meeting with an overnight stay
- $212 Amtrak round trip to a two-day conference
- $89 sleeper supplement on an overnight rail leg
- $34 regional rail fare to a job site in another state
- $16 city rail fare from the station to the hotel on a business trip
What does not belong here
- A monthly commuter pass.
- A rail pass bought mostly for personal weekend travel.
- A family member's ticket on the same booking.
- A same-day local fare entered as travel instead of local transportation.
What to keep
Keep the e-ticket or the confirmation email, which carry the route and the date, and attach the reason for the trip. Rail receipts rarely name a purpose, so the purpose has to come from your own note.
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 |
| Uber and Lyft rides on a business trip | Schedule C, Line 24a |
Related lookups
- Is a car payment deductible on Schedule C?
- Where does business mileage go on Schedule C?
- Where does a client lunch go 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 train and Amtrak fares lands on Line 24a without you sorting it.
Start for free