Commuting miles (to and from a regular work location) are not and have never been deductible. Mileage is an allowable deduction if you’re self-employed or own your own business. What the TCJA changed was the deduction for work-related travel and transportation (for W-2 employees, not the self-employed) - it is no longer deductible. But commuting expenses (going from home to a regular job location) has never been deductible.
Work travel would be going from your regular job site to a temporary location. One end of the trip needs to be a temporary location to be deductible as transportation expenses, otherwise it is commuting.
Some states do not conform to TCJA and work related travel is deductible on that state return. But even in those cases, commuting expenses are still not deductible.
Can I deduct mileage?
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