The transportation cost for getting from your home to your regular place of
work and back home again, whether by train, bus, underground train, taxi, or by
driving your own car, are personal commuting expenses and are not deductible.
Commuting expenses are not deductible no matter how far your home is from your
work, and fact that you may be doing work along the way, does not change the
commuting expense from a personal expense to a business expense.
Parking At Work and Advertising on Your Vehicle
Parking fees at your regular place of work are considered part of your
commuting expense, and are also not deductible. Also, placing display material
on your vehicle that advertises your business does not change your vehicle from
personal use to business use, and the transportation expenses from your home to
your regular workplace would still be nondeductible commuting expenses.
Hauling Tools in Your Vehicle
Hauling tools in your vehicle from your home to work does not change the
fact that these are still commuting expenses. But if you have to incur additional
expenses, such as renting a trailer to haul tools and equipment, this
additional cost would be a deductible expense.
If you haul tools because you are going to a jobsite other than your regular
place of work, your transportation expenses are deductible if the jobsite is
considered a temporary workplace.
Union Hall
Union members who get their work assignments from a union hall and then go
to a worksite cannot deduct transportation expenses in getting from the union
hall to the worksite. The union hall is not considered a regular place of work,
even though you have to go there to get your work assignment, and
transportation expenses from your home to the union hall, and then to the
worksite, are considered commuting expenses.
Car Pools
Using your vehicle in a non-profit car pool is still a nondeductible
commuting expense. The amounts you receive from other passengers are a
reimbursement of your expenses. You do not include them in your income and
cannot deduct your expenses.
But, if you operate a car pool for profit, you would include the payments
you receive in your income and could deduct your expenses.