Is airport parking line 24a or line 9?

Parking on a local business errand with no overnight stay is line 9; parking at the airport while you are away from home overnight is part of travel on line 24a.

Is airport parking line 24a or not deductible?

Parking at your own regular place of business is commuting and is not deductible, and neither is airport parking on a personal trip.

Where does airport parking go on Schedule C? Line 24a

Q: Where does airport parking go on Schedule C?

Airport parking belongs on Line 24a, travel. Leaving the car at the airport for a business trip is part of the cost of that trip, so the parking charge goes on line 24a rather than with your vehicle costs. It is the trip that decides, not the car park. Park at a client's garage for a local meeting and the same kind of charge is a local transportation cost on line 9, because you were never away from your tax home.

Short answer Schedule C, Line 24a Travel

Airport parking belongs on Line 24a, travel.

Why line 24a

Leaving the car at the airport for a business trip is part of the cost of that trip, so the parking charge goes on line 24a rather than with your vehicle costs. It is the trip that decides, not the car park. Park at a client's garage for a local meeting and the same kind of charge is a local transportation cost on line 9, because you were never away from your tax home.

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 airport parking lands on Line 24a without you sorting it.

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What airport parking is confused with

Line 9, car and truck expenses: Parking on a local business errand with no overnight stay is line 9; parking at the airport while you are away from home overnight is part of travel on line 24a.
not deductible, not deductible: Parking at your own regular place of business is commuting and is not deductible, and neither is airport parking on a personal trip.

Examples that belong on line 24a

$38 of long-stay parking on a two-day client trip
$96 for six days in an airport economy lot during a conference
$24 of off-site lot parking plus shuttle on an overnight trip
$18 valet parking at the terminal on a one-night trip
$12 for the drive to the airport parking exit toll on a business trip

What does not belong here

Monthly parking at the office you commute to.
A parking ticket picked up on the trip, which is a fine and never deductible.
Airport parking on the drive to a holiday.
The same charge entered twice, once on line 9 and once on line 24a.

What to keep

Keep the exit receipt and note the destination and dates on it. Parking is one of the first costs an examiner can check against the flight dates, so the two records should agree.

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
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
Uber and Lyft rides on a business trip	Schedule C, Line 24a

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.

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