Claiming deductions for expenses required to go to work

Not all expenses while working are deductible. There are strict rules for the deduction of expenses. The tax regulations stipulate that expenses at work must be incurred purely and must be incurred for the production of the assessable income, and expenses are not of a private, family or capital nature. <incurred> means that the expenditure has been clearly assumed, and the amount has been determined, <Completely pure> means that the expenses are all incurred due to work, as for <must> means that the expenses are necessary for the employee to perform their duties, and are entirely for the purpose of work. The expenses are not only related to the job, not just to help generate The income, but the expenditure is that if not incurred, the employee is completely unable to perform his duties. Common examples are transportation from one’s residence to work or social dues, which are incurred just to be able to work.

Transportation expenses

A deduction is available if the expenses are for travel to and from two workplaces. However, the claimed expenses incurred for driving a motor vehicle cannot be fully deducted. The private part of the expenses related to non-official purposes needs to be deducted.


It is possible to claim a deduction for an employee who is required to have a certain professional qualification while working and he is required to pay professional association dues. However, if an employee claims several professional society dues deductions at the same time, the IRS will only approve one of the dues deductions.

Entertainment expenses

Generally speaking, entertainment expenses are not incurred solely and purely for the performance of duties. When an employee claims a deduction, a record must be kept listing the details of each expense, the name of the guest and the nature of the business concerned. Simply put, the employee needs to prove that each expense is directly related to the negotiation business.

Cost of clothing

Ordinary clothing is not incurred entirely and purely for the performance of duties. However, if the employee is employed in a particular industry and the act requires special clothing such as uniforms or work clothes, the cost of clothing is deductible.

Pay assistants

From the tax office’s point of view, the salaries of assistants are not incurred for the performance of their duties. Basically the employee has to explain why an assistant is being hired to assist him in his work. If the employee can prove that the workload of the work is heavy and the salary paid is reasonable, the expenses of the assistant are deductible.

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