It depends, whether you are an employee or self-employed. If you are an employee (Form W-2) that travel to and from a
temporary work location (where your assignment is expected to last no more than 1 year)
outside your metropolitan area, you can claim commuting expenses. You can also claim commuting expenses to and from a temporary work site, regardless of location, as long as your main workplace is elsewhere.
You're also allowed to deduct commuting expenses between multiple job sites during the same day. For example, if you go directly from your day job to your evening job, you can deduct the commute between those 2 job sites. But if you first go home and then leave to go to your second job, that can't be deducted.
However, if you are self-employed and your home is your principal place of business, you can deduct the cost of driving from home to see a client or to go to another work location.
You can claim 54 cents per mile for 2016, plus the cost of parking and any tolls you paid. Be sure to keep a record of your business driving or the IRS can deny your deduction on audit.
