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

These instructions describe how to report expenses for temporary travel to a special place of work on paper, using Form 1D. Temporary travel refers to a trip you make because of your work duties to a place that is not your primary place of work, i.e. to a special place of work.

These instructions also describe how to report “travel in special sectors” on Form 1D. Travel in special sectors includes travel to varying job sites in sectors such as construction, excavation and forestry. You can deduct travel in special sectors only if you do not have a primary place of work, i.e. a place where you work regularly.

You can deduct the expenses for temporary travel or travel in special sectors according to the means of transport you actually use (such as your own car). Your travel expenses are deducted from your earned income as expenses for the production of income.

You can also report travel expenses electronically in MyTax. If you do so, you do not need the paper form. Read instructions for filing in MyTax. These instructions may also be of assistance.

Form 1D is available for download on our Forms page. You can find the return address on the first page of the form.

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. You can also apply for a change to the tax card on paper using Form 5010e (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  deductible travel expenses per year for temporary business trips. Only the part of the travel expenses for which your employer has not paid any travel allowance is deductible for tax purposes. 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. If you work on a site for more than 3 years, tick this box. Exception: the time threshold is longer if the 3-year period would come to an end between 1 January–31 December 2021. The threshold would then be 3 years and 6 months, at the end of which your work would no longer be considered temporary. In that case, tick the box only if the work duration is longer than the time threshold.

Read more about the time limit for temporary work and its effect on the deduction of travel expenses (available in Finnish and Swedish, link to Finnish).

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.

Also tick the appropriate box if you work on the site for more than 3 years. Exception: the time threshold is longer if the 3-year period would come to an end between 1 January–31 December 2021. The threshold would then be 3 years and 6 months, at the end of which your work would no longer be considered temporary. In that case, tick the box only if the work duration is longer than the time threshold.

Read more about the time threshold for temporary work and its effect on the deduction of travel expenses (available in Finnish and Swedish, link to Finnish).

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.