How to Claim Passport Costs on Taxes

by Wendy K. Leigh ; Updated July 27, 2017
You can deduct passport costs under certain circumstances.

Items you will need

  • IRS Form 1040
  • IRS Schedule A (Itemized Deductions)
  • IRS Form 2106
  • IRS Form 3903

You can deduct fees incurred to obtain a U.S. passport on your federal income tax form under certain circumstances. These include when you must move to a foreign country to take a job or when it is necessary to travel outside of the U.S. to perform your job. To take this deduction, you must itemize the costs on Schedule A of Form 1040 from the Internal Revenue Service. You will also need to complete and attach other IRS forms.

IRS Form 2106

Step 1

Obtain IRS Form 2106 to deduct expenses for job-related travel, including passport costs.

Step 2

Determine all expenses incurred during the year for obtaining a passport. This includes the actual passport fees, as well as related costs such as passport photos and transportation to the necessary facilities. Gather all documentation and keep it with your tax files.

Step 3

Enter the total cost of passport-related items on line four of Form 2106. You will also be using this form to report all other deductible travel expenses incurred during the year.

Step 4

Subtract any portion of your expenses that were reimbursed by your employer. Enter the total on line seven of Form 2106.

Step 5

Complete the remainder of Form 2106. Include the end result on line 20 of Schedule A (Form 1040) under "Expenses and Certain Miscellaneous Deductions." The total you are entering on line 20 will include all travel-related expenses, not just the ones for your passport.

IRS Form 3903

Step 1

Obtain and use Form 3903, "Moving Expenses," if you had to move to a foreign country for a new job. Complete the distance and time tests on the form to determine if you are eligible for this deduction.

Step 2

Calculate all passport-related costs and report them on line two of Form 3903. As with Form 2106, any expense related to obtaining the passport is deductible.

Step 3

Subtract any reimbursed costs on line four of Form 3903.

Step 4

Complete the remainder of Form 3903, which will include all moving expenses. Include the total on Schedule A of Form 1040.

Step 5

File Form 2106 with Schedule A and your completed Form 1040 income tax return.

Tips

  • Keep receipts and documentation for any expenses that you are deducting on your federal tax return.

Warnings

  • Read all instructions for IRS forms before filling them out, and note any exceptions that may apply to you.

About the Author

Wendy K. Leigh is a travel writer and photojournalist from Seattle. She is the Editor of Islands America, a travel website for visiting islands within the United States. She also writes about home design, food and historical architecture. Leigh holds a Bachelor of Arts in English from the University of Washington.

Photo Credits

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