Going From One Work Location to Another

If you work at two (or more) different locations in the same day, whether or not for the same employer, you can deduct transportation expenses in going from one work location to another. If you do not go directly from one work location to another, the amount of expense you can deduct is what it would cost to go by the most direct route.

Going to a Second Job on Your Day Off

Going from your home to a second job on your day off from your regular, or main job, is a commuting expense and is not deductible.

Armed Forces Reservists

If a meeting of your Armed Forces Reserve unit is held on a day that you work at your regular job, you can deduct your transportation expenses. If the meeting is on your day off, normally you could not deduct your expenses. But if the meeting of your Reserve unit is held at a temporary location, and you have one or more regular places of work, you can deduct the transportation expenses, even if the meeting is on a day off.

If you work in a metropolitan area but do not have a regular place of work, and the Reserve meeting is held outside that metropolitan area, you can deduct your transportation expenses.

Travel Overnight or More than 100 Miles

If you have to travel away from home overnight to attend the Reserve unit meeting, you can deduct your expenses as travel expenses. And, if you have to travel more than 100 miles from home, you may be able to deduct your travel expenses as an adjustment to income rather than as an itemized deduction.

Home as Your Principal Place of Business

If your home qualifies as your principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. In this case, you may be able to claim your transportation expenses as business expenses.