1D Travel expenses, deductible as expenses for the production of income – Instructions

Use this form to report travel expenses arising from a temporary business trip to a specific job site. "Temporary business trip" means going to work temporarily in a specific job site in a location other than your primary place of work.

This form can also be used for travel expenses incurred by those working in a special field. This includes travel to a job site that changes frequently by those working in special fields such as construction, civil engineering or forestry. Travel expenses for special fields are deductible only if you do not have a fixed place of work, i.e. a place where you work permanently.

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.

Expenses for temporary business trips or travelling to a specific job site can be deducted based on the vehicle used (e.g. your own car). Travel expenses are deductible as expenses incurred in acquiring or maintaining income from your earned income.

Other travel expenses ‒ select the correct form

Report other trips via MyTax or using the following forms:

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 withholding tax 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.

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 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 that are deductible as expenses incurred in acquiring or maintaining income.

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 business trips to specific job sites
Read more about travel by those working in a special field

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 Total travel expenses for a temporary business trip

In this section, provide a summary of temporary business trips. Provide more detailed information about the trips in sections 3 and 4 of this form.

Here, you can enter the total travel expenses per year for temporary business trips. Also report the number of workdays and the total kilometres per year for round trips.

3 Travel expenses for temporary business trip by public transport per year

Use this section to provide more detailed information about the temporary business trips you have made using public transport. Tick this box if you will work at the job site for more than three years. Read more about the effect of the time limit for temporary work on deducting travel expenses (in Finnish and Swedish only).

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, report the amount of tax-exempt travel allowance per year.

Also report the details of the trips you have made to different job sites. If necessary, continue on page 2 of the form. Take copies of page 2 for reporting more business travel details and attach them to the form. Always remember to fill in the summary section on page 1, in order to report the total amount of travel expenses you have calculated.

Report the following information about the trips:

  • From: the address of the place of departure
  • To: the address of the specific job site (destination)
  • Start date and end date: the period during which you have travelled to a specific job site
  • Round-trip travel distance: the length of a round trip in kilometres
  • Total travel expenses during this period: the total amount of travel expenses incurred during the period specified in this section.

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".

4 Travel expenses for a temporary business trip by means other than public transport per year

In this section, provide more detailed information on the temporary business trips you have made by means other than public transport.

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.

Tick the box if you work at the job site for more than three years. Read more about the effect of the time limit for temporary work on deducting travel expenses (in Finnish and Swedish only).

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 part of the travel expenses, report the amount of tax-exempt travel allowance per year.

Also report the details of the trips you have made to different job sites. If necessary, continue on page 2 of the form. Take copies of page 2 for reporting more business travel details and attach them to the form. Always remember to fill in the summary section on page 1, in order to report the total amount of travel expenses you have calculated.

Report the following information about the trips:

  • From: the address of the place of departure
  • To: the address of the specific job site (destination)
  • Start date and end date: the period during which you have travelled to a specific job site
  • Round-trip travel distance: the length of a round trip in kilometres
  • Total travel expenses during this period: the total amount of travel expenses incurred during the period specified in this section.

Check the amount of deductions for travel expenses you can claim for different modes of transport

If you use several modes of transport for the trip, report the total amount of travel expenses in the field "Total travel expenses during this period".

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