Commuting Between Home and Employer

• For tax purposes, travel from your home to your employer's office or place of business where you normally work is not a tax-deductible expense. This is true regardless of the method of transportation. If you take a train or bus to work instead of driving your car so that you may perform work duties while traveling, the train or bus fare is still a personal commuting expense, and is not deductible.
  
  

Working at Remote Locations

• If your employer has assigned you to work at a remote location away from your normal workplace, the distance that you travel from home to the alternate location is tax deductible as an employee vehicle use expense. You may also deduct the standard mileage rate or other travel costs to leave your primary office and travel to a business meeting or between business locations to perform work tasks. You may also deduct the standard mileage rate and your other costs for travel to see customers or clients.
  
  

Traveling to Second Job

• If you work a second job, and leave from your first employer's business location and travel directly to the second job, you may deduct the expenses related to this commute. However, you may not deduct the expenses associated with travel from the second job back to home.
  
  

Self-Employed Home Office

• If you are self employed and your primary business location is a home office, you can deduct expenses related to traveling or commuting to an alternate business location or office. To deduct these expenses, your home office must qualify as the primary business location under IRS guidelines. This means that you use your home office regularly and exclusively for most of your income producing activities or for administration or management of the business.
  
  

Other Considerations

• You may choose to deduct a portion of your actual vehicle expenses based on the percentage of your vehicle use that is deductible, or you may deduct a certain amount per mile of deductible use. As of the time of publication, you may deduct $0.555 per mile. You must keep a record of the deductible use to qualify, such as a mileage log. In addition, you must file IRS form 2106 if you are an employee, and itemize your deductions. If you are self employed and a sole proprietor, you claim vehicle use deductions on your Schedule C.