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No. TLC summonses, OATH penalties, parking tickets and camera tickets are not deductible, even if you got them while working. The New York State Tax Department's checklist for taxi, limousine and self-employed drivers says you may not deduct "tickets or summons" as business expenses (NYS Tax). The IRS says the same in general terms: you usually can't deduct "penalties and fines you pay to a governmental agency or instrumentality because you broke the law" (IRS Publication 334).
So if your return includes summonses as an expense and NYS reviews it, expect them to be removed. This is general information, not tax advice.
What else NYS won't allow
The same checklist lists three other items you may not deduct (NYS Tax):
- Clothing or laundry, unless you have a mandated uniform.
- Meals not connected to business travel outside your metropolitan area (35 miles).
- Commuting or travel expenses.
IRS Publication 334 adds personal, living and family expenses to its list of costs you can't deduct. The full list of what drivers can deduct is in tax deductions for TLC drivers.
Watch the gray zone: tolls and parking vs tickets
Tolls and parking fees are not fines. IRS Publication 463 says business tolls and parking fees are deductible on top of the mileage rate or actual expenses — but parking at your regular place of work is commuting. Toll violation fees or penalties on a Tolls-by-Mail bill are a different thing from the toll itself; whether they count as a government penalty is a question for a preparer. Details: can I deduct tolls and parking?
When the fleet or owner passes a ticket to you
For yellow taxi leases, TLC rule 58-21(c)(5) limits the extra charges an owner may add to a lease. Parking tickets and red-light camera violations may be taken from your security deposit, provided you are allowed to challenge each one (TLC Rules, ch. 58). Either way, a ticket passed on to you stays a ticket for tax purposes. Keep the receipt anyway, so your records match what the fleet took from your pay.
What to do next
Already deducted tickets on a past return? A sole proprietor corrects a filed federal return with Form 1040-X, according to IRS Publication 334, and New York has its own amended return. A preparer can tell you whether to amend and how far back, before a letter arrives.
A summons you can't deduct is still worth handling well. See paying TLC fines, and for camera tickets, do camera tickets give TLC points? Taxi drivers: more on lease costs in taxes for NYC taxi drivers.
Frequently asked questions
Can I deduct a TLC summons I paid at OATH?
No. The NYS Tax Department's checklist for drivers lists 'tickets or summons' as expenses you may not deduct, and IRS Publication 334 says penalties and fines paid to a government agency because you broke the law are not deductible.
What about parking tickets or red-light camera tickets while driving for Uber?
They are tickets paid to a government, so the same rule applies. Being on a trip at the time does not change it.
My fleet took a ticket out of my pay. Is that deductible?
Taking it out of your pay doesn't make it a business expense: it is still a ticket. Check the fleet's receipt; TLC rules limit which tickets an owner can pass to you.
Can I deduct what I pay a lawyer to fight a summons?
We did not find a NYS or IRS statement on this for drivers in the sources we checked. Ask a tax preparer.
Sources
Last reviewed against the official sources on .
- NYS Tax: Checklist for taxi, limousine, and self-employed drivers tax.ny.gov
- IRS Publication 334 (2025): Tax Guide for Small Business irs.gov
- IRS: Gig economy tax center irs.gov
- TLC Rule Book, Chapter 58 (§58-21(c)(5) allowed lease charges) nyc.gov
Spotted something out of date? Tell us and we'll check it against the official source.
TLC Help is not a law firm and is not affiliated with the NYC Taxi & Limousine Commission or OATH. Explanations on this site are general information, not legal advice. Legal representation is provided by independent attorneys and OATH-registered representatives in our network.