Substitute teacher mileage
Varies
Can You Write Off Substitute Teacher Mileage?
Short answer: No: W-2 substitutes can't deduct driving between schools or to assignments federally.
W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.
Substitute teacher mileage
Varies
Remote Workers / Freelancers / Consultants
No: W-2 substitutes can't deduct driving between schools or to assignments federally.
Business justification
No: W-2 substitutes can't deduct driving between schools or to assignments federally. W-2 employees can't deduct unreimbursed job expenses on a federal return through at least 2026 (the miscellaneous itemized deduction is gone); ask your employer for an accountable-plan reimbursement instead.
Category
- Write-Offs by Job