Because there is no regular office, and you don’t have an office in your home, the location of your first business contact is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.
ALSO NOTE: These would be entered as Unreimbursed Employees Expenses which are Miscellaneous Itemized Deductions. These are not deductible in 2021 on the federal return, but may be deductible on your state return.
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