For 1099 contractors & freelancers
Yes, parking fees and tolls for business trips are deductible, even if you use the standard mileage rate.
Schedule C, line 9 (Car and truck expenses).
Parking and tolls are added on top of the standard mileage deduction. They are the main car costs the per-mile rate doesn’t already include.
Parking at a client’s office or a business event counts. Parking at your own regular workplace is commuting and doesn’t.
Parking tickets are fines, which are never deductible.
Receipts or toll statements, matched to trips in your mileage log.
In Smart Deductions, this is suggested as Car & Truck (Schedule C line 9). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.