Carl
Level 15

Deductions & credits

The bottom line is unfortunately, commuting from your residence to your primary place of employment is not deductible and never has been. Doesn't matter if you're self-employed or a W-2 employee. For a babysitter who does not provide childcare or babysitting services in their own home, that home is not their primary place of employment. The first client location of the day, each day, is their primary place of employment.