1B Travel expenses, weekend travel – Instructions

Use this form to report travel expenses for round-trips home during weekends, if you are working in a locality other than that of your home. Travel expenses from weekend travel are deductible in the following cases:

• Your primary place of work is in a locality other than that in which your family lives and you live in a dwelling located in the same locality as your place of work during the week. A person with no family cannot deduct travel expenses for weekend travel under these circumstances.
• You work in another locality temporarily, at a so-called specific job site. Under these circumstances, travel expenses for weekend travel to the locality in which your home is located are deductible, regardless of your family relations.

For tax purposes, a person is deemed to have a family if they are married or in a registered partnership, or if they live with a cohabiting partner with whom they have or have had a child.

Deduct the travel expenses according to the least expensive mode of transport, except if your assignment at the locality where you work temporarily is interrupted during weekends. If you travel to the locality where your home is located due to your assignment being interrupted during weekends, you can deduct the travel expenses according to the mode of transport used (e.g. your own car).

The information can be provided via MyTax or on this form. The form and further information are 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 use more than one form to provide the information.

Other travel ‒ select the correct form

Report other travel via MyTax or using the following forms:

• commuting between your home and primary place of work – Form 1A
• commuting between your home and secondary place of work – Form 1C
• 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 weekend travel.

Deductions can also be claimed retroactively

You can also report the expenses arising from travel 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 concerning travel expenses for weekend travel 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 information concerning weekend travel.

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 deducting travel expenses for weekend travel

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 Expenses for weekend travel by public transport per year

2.1 Tick the box on the grounds for deducting travel expenses for weekend travel.

If the expenses are related to working temporarily in another locality, also report whether travel during the weekend was due to the assignment being interrupted during weekends. Tick the box according to whether the reason for the interruption was that you have agreed with the employer that the assignment will be interrupted during weekends, or that the travel was associated with a vacation or sick leave. If the reason is the interruption of your assignment, the travel expenses for weekend travel will be deducted from your earned income as expenses incurred in acquiring or maintaining income. Read more about deducting expenses incurred in acquiring or maintaining income.

Report the following information about weekend travel:

• From: the address of the place of departure at the locality where you work (e.g. the address of your place of accommodation)
• To: the address where your family lives or your home address
• Start date and end date: the period during which you have made the round trips during the weekend
• Round-trip travel distance: the length of each 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 for each mode of transport and report the amount in the field "Total travel expenses during this period".

3 Expenses for weekend travel by means other than public transport per year

3.1 Tick the box according to which mode of transport you used. If you have used several modes of transport during the year, tick the box of the mode of transport that you have used the most during the year. If the mode of transport you have used is not included in the options listed on the form, do not tick any of the boxes.

3.2 Tick the box for the grounds for using means other than public transport. You can deduct travel expenses according to means other than public transport under the following circumstances:

• Public transport is not available.
• You do not have time to go home during weekends if you use public transport.

If you travel to the locality where your home is, on account of your assignment at another locality being interrupted, you can deduct the travel expenses according to the mode of transport used (e.g. your own car). In such a case, leave this field empty. Tick the box on the reason for the assignment being interrupted in field 3.3 of this form.

3.3 Tick the box on the grounds for deducting travel expenses for weekend travel. If the expenses are related to working in another locality, tick the box according to whether you have agreed with the employer that the assignment will be interrupted during weekends, or if the travel was associated with a vacation or sick leave. If the interruption of your assignment was for these reasons, travel expenses will be deducted from your earned income as expenses incurred in acquiring or maintaining income.

Report the following information about weekend travel:

• From: the address of the place of departure at the locality where you work (e.g. the address of your place of accommodation)
• To: the address where your family lives or your home address
• Start date and end date: the period during which you made the round trips during the weekend
• Round-trip travel distance: the length of each 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 round trip during weekends 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 for 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 98-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.