Travel Defined

• According to the IRS, you are traveling for business, job or professional reasons when you are outside your normal work area substantially longer than a normal work day and you need to stop and rest in order to continue work duties. For tax purposes, your normal work area is the city or surrounding area of where you do the majority of your job or business activities, regardless of where you may actually live with your family.
  
  

Temporary Work Assignments

• If you travel outside your normal work area for a temporary electrician job assignment or contract, the business and work related travel expenses are tax deductible. If your job or contract is for an indefinite period of time, however, those travel expenses are not tax deductible.
  
  

Travel Deductions

• As an electrician, if you are called to a job site that is outside your normal work area, you can deduct a standard rate for mileage driven from your home to the work location, as well as mileage spent driving around the location. Alternatively, you can deduct the business related upkeep and maintenance costs on your vehicle, such as gasoline, oil changes and new tires.
  
  

Other Deductions

• Many electricians must travel to a job site and remain in service at that location for weeks or months at a time. If the work is temporary with a defined limit of less than one year, you may deduct related travel expenses such as the cost of keeping and maintaining a house or work trailer, paying for lodging and up to 50 percent of the cost of your meals.