If a taxpayer pays for parking next to their office in New Jersey, and they commute from their home office, can they deduct it?

ANSWER

The BIDaWIZ Team's Answer:

If it is the client's permanent place of business, the parking fees are not deductible. Under the rules, you cannot deduct the cost of parking at your regular place (or places) of business. If this was a meeting place, that would be different.

References: IRS Publication 463; IRC Section 162(a)
State: New York, New Jersey