Commuting expenses from home to work and back are generally not tax deductible expenses. But you may be able to take a deduction for transportation expenses if you have more than one work location, such as a second job; if your work requires you to go to different locations; if you are working at a temporary location; or if your home is your principal place of business.
Transportation expenses include the costs of getting from your home to a
temporary workplace, going to business meetings away from your regular
workplace, visiting customers and clients, and getting from one workplace to
another in the general area of your tax home. Travel expenses while you are
away from home are treated as a separate topic for tax purposes.
Transportation expenses include air, train, bus, and taxi fares, and also
include the expenses of using your own vehicle.
Brief Summary
For most employees and self-employed persons, transportation expenses are
treated as follows:
Between your home and your
regular or main workplace - personal commuting expenses and not
deductible.
Between your home and a
temporary work location - deductible if your regular or main job is at
another location.
Between your regular job
location and a temporary work location - always deductible.
Going from your regular or
main job to a second job - always deductible.
Between a temporary work
location and a second job – always deductible.
Between your home and a
second job – not deductible on your days off from your regular or main
job. These are commuting expenses.