1C Travel expenses, trips to a secondary place of work – Instructions

Use this form to report travel expenses for commuting between your permanent dwelling (home) and secondary place of work.

Travel expenses can also be reported via MyTax. A paper form and further information is available on the Forms page. The return address is marked on the first page of the form.

If you have several secondary places of work or, for example, if your home address has changed during the year, the information can be reported on more than one form.

"A secondary place of work" means a place of business in which you work regularly but which is not your primary, permanent place of work. For example, your employer's other place of business in which you work regularly but less often than in your primary place of work is considered a secondary place of work. By definition, a secondary place of work must be located in a different locality than the one in which your primary place of work is located.

Travelling to a secondary place of work is deductible based on the mode of transport used (e.g. your own car). In other words, the travel expenses do not need to be deducted according to public transport ticket prices. The travel expenses are deductible from earned income, as expenses incurred in acquiring or maintaining income.

Other travel expenses ‒ select the correct form

Report other trips via MyTax or using the following forms:

• commuting between your home and primary place of work – Form 1A
• commuting between a secondary place of work and a second home in a secondary business location – Form 1A
• round trips home during the weekend, for example, to visit family – Form 1B
• travelling to a specific job site by those working in special fields (e.g. construction, civil engineering or forestry) – Form 1D.
  What is meant by a specific job site?

Deductions for the tax card

You can report travel expenses for the tax card. If you do this, the deduction will be taken into account when the withholding rate is determined for your tax card rather than afterwards in the final tax assessment.

Report the information for the tax card via MyTax (tax.fi/mytax). You can also apply for a change to the tax card on paper using Form 5010 (Application for prepayment and/or change to tax withholding percentage). If you apply for a change, attach this form to the application.

The travel expenses you report for the tax card are also transferred to the pre-completed tax return. Check the information and make corrections if you find any errors. When you make corrections, re-enter all the previously reported information about trips between your home and secondary place of work.

Deductions can also be claimed retroactively

You can also report the expenses arising from travelling between your home and place of work later, in the pre-completed tax return. To do this, report the information via MyTax or return this form by the due date for the pre-completed tax return.

This form can also be used to submit a claim for adjustment after the tax assessment has finished. Fill in a claim for adjustment and attach this form to the claim. The claim for adjustment can also be submitted via MyTax.

If you are making corrections to the information you reported previously or filing a claim for adjustment to appeal against a tax decision, report all the information concerning trips between your home and secondary place of work.

The travel expenses will reduce the amount of taxable earned income. Please note that the deduction does not affect the amount of taxes directly.

Read more about trips to a secondary place of work.

1 Taxpayer identification and the tax year

Enter your name and personal identity code.

Report also the tax year, i.e. the year during which the reported travel expenses were incurred.

2 Travel expenses to and from secondary place of work by public transport per year

Only the part of the travel expenses for which your employer has not paid any travel allowance is deductible for tax purposes. If your employer has paid you a travel allowance for travelling to a secondary place of work, report the amount of tax-exempt travel allowance.

Also report the number of visits you have made to the secondary place of work.

Enter the following information about the trips:

• From: your home address, which is the place of departure
• To: the address of the secondary place of work
• Start date and end date: the period during which you have travelled to and from a secondary place of work
• Round-trip travel distance: the length of a round trip in kilometres
• Total travel expenses during this period: the amount of travel expenses during the whole period.

If you use several modes of transport, add together the ticket prices for each mode of transport and report the amount in the field "Total travel expenses during this period".

3 Travel expenses to and from a secondary place of work by means other than public transport per year

Tick the box for the mode of transport you have used. If you have used more than one mode of transport during the year, tick the box of the mode of transport you have used the most during the year. If the mode of transport you have used is not included on the options listed on the form, do not tick any of the boxes.

Only the part of the travel expenses for which your employer has not paid any travel allowance is deductible for tax purposes. If your employer has paid you a travel allowance for travelling to a secondary place of work, report the amount of tax-exempt travel allowance per year.

Report the following information about the trips:

• From: your home address, which is the place of departure
• To: the address of the secondary place of work
• Start date and end date: the period during which you have travelled to and from a secondary place of work
• Round-trip travel distance: the length of a round trip in kilometres
• Total travel expenses during this period: the amount of travel expenses for the whole period
• The number of times you have made a round trip to a secondary place of work by means other than public transport during this period.

Check the amounts of deduction for different modes of transport.

If you use several modes of transport, add together the travel expenses and report the amount in the field "Total travel expenses during this period".

Date and sign the form. Also give your daytime telephone number.