1A Travel expenses, commuting to and from work – Instructions

Use this form to report travel expenses that are based on the following types of travel:

You can report the information via MyTax or using this form. The 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 had several jobs or, for example, your home address has changed during the year, you can report the information using more than one form.

Report other travel expenses via MyTax or using the following forms:

  • commuting between your home and a secondary place of work – Form 1C
  • round trips home during the weekend, for example, to visit your family – Form 1B
  • travelling to a specific job site (by those working in special fields, such as 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 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 deduction and its threshold amount

The maximum limit for deducting travel expenses attributable to commuting between your home and place of work is €7,000. The threshold amount is €750. Report the travel expenses only if they exceed the threshold amount. If the travel expenses exceed the threshold amount, report them in full – do not subtract the threshold amount from the travel expenses. The Tax Administration will do that for you.

If you have been registered as an unemployed job seeker at some point during the year, it reduces the threshold amount to be paid on the travel expenses. Each full month of period of payment of unemployment benefit (=21.5 days) reduces the threshold amount by €70. However, the minimum threshold amount is always €140. The Tax Administration calculates the threshold amount based on the information received from other authorities.

Travel expenses can only be deducted on the basis of actual hours worked and work-related journeys made. Regular gainful employment usually means having a 5-day work week on average and one month of summer holiday. As a result, the deduction for travel expenses is only payable for 22 days a month and 11 months a year.

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

Read more about travel expenses that qualify for tax deductions

1 Taxpayer identification and the tax year

Enter your name and personal identity code.

Also report the tax year, i.e. the year during which the reported travel expenses were incurred.

2 Travel expenses for commuting to and from work by public transport per year

If you travel from your home to your place of work and public transport is available, use the lowest fare for the deduction even if you used another mode of transport, such as your own car.

Report the following information about the trip:

  • From: your home address, which is the place of departure for the trip between your dwelling and place of work
  • To: the address of your place of work
  • Start date and end date: the period during which you have made the trips between your home and place of work
  • Round trip travel distance: the length of a round trip in kilometres
  • Total travel expenses during this period: the amount of total travel expenses for the whole period.

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

3 Travel expenses for commuting to and from work by means other than public transport per year

3.1 Tick the box for the mode of transport you have used. If you have used several modes of transport during the year, tick the box of the mode of transport that you have used 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.

3.2 Tick the box for the reason why you have used means other than public transport. The grounds for claiming a deduction for using means other than public transport are as follows:

  • Public transport is not available
  • The one-way distance is 3 kilometres or more on foot and no public transport is available
  • The total waiting time during a round trip is 2 hours or more (e.g. due to a change in a public transport connection)
  • The start or end time of the journey falls between 00.00 and 05.00.

If you tick the box for "Other", enter the reason for not being able to use public transport.

Also enter the following information on the form:

  • From: your home address, which is the place of departure for the trip between your dwelling and place of work
  • To: the address of your place of work
  • Start date and end date: the period during which you have made the trips between your home and place of work
  • Round trip travel distance: the length of a round trip in kilometres
  • Total travel expenses during this period: the amount of total travel expenses for the whole period
  • The number of times you have made this trip 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, report the total amount of travel expenses in the field "Total travel expenses during this period".

4 Employer-subsidised commuter ticket (To be filled in only if you are requesting a change to the tax card)

If your employer has provided you with a commuter ticket, enter its value in this field. Fill in this field only if you are reporting the travel expenses for the tax card. This information does not need to be filled in for the tax return because this information is provided to the Tax Administration by your employer.

5 Employer-provided bicycle (To be filled in only if you are requesting a change to the tax card)

If your employer has given you a company bicycle, enter its fringe-benefit value for tax purposes. That value is to be subtracted from the total exemptible worth of your employer-subsidised commuter ticket, if you also have been given that fringe benefit. Both these benefits share the same ceiling value of €3,400. Fill in this field only if you are reporting the travel expenses for the tax card. This information does not need to be filled in for the tax return because the information is provided to the Tax Administration by your employer.

If you ride the company bicycle to commute to work and the fringe-benefit value has been determined as being higher than €1,200, you can claim the yearly 85-euro deduction in section 3 of the form: “Travel expenses for commuting by means other than public transport per year”.

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