toll fees (like parking fees) are generally not deductible if you are simply driving to and from work (like an office or retail store etc).
If you are self-employed, they are a business expense (schedule C). If you are a contractor and drive to many different locations to work, it gets tricky and they may qualify as an un-reimbursed business expense if you itemize (many contractors fill out an expense report and are reimbursed.)
So, the short answer is that it depends on your situation. At least thats the way it used to be. I'm not 100% certain, so hopefully someone else will give you some better guidance - it would help to know your situation, though. - Hevy
Again, from what I remember Goags is correct .... if it is your office or place of business.
If it is an off-site location like a job site, it could be deductible. Their are some mileage requirements ie. the job has to be x number of miles further from your home than the office or normal place of business. The IRS has this one covered pretty good and it is highly mis-reported. The $'s associated with tolls/parking etc. are usually pretty immaterial in the big picture.
TxFisherman - just get a copy of the right IRS publication and check it out for your situation.
This is what the lady told me who did my tax the last two years.
You can not claim your miles/tolls while going to your office if that is between your house and office, an established address well that is what my tax lady told me. So if you take the beltway to your office you can't deduct that but you can so while in the course of doing business from your office.
But she said that I could claim my miles while going to sales calls and job sites when I was in outside sales and that I should deduct the mileage from a trip to the office from the total miles of being out of the office. For example if I put 150 miles on my truck in a day which I often did, I would deduct the 20 mile round trip from my house to office and back and log the other 130. Since I didn't use any tolls I claimed all the tolls I used.