rjs
Level 15
Level 15

Deductions & credits

First of all, it's not clear what you mean by "my business." If you are an employee (you get a W-2) you cannot deduct any business expenses (at least for years 2018 through 2025).


The second question is what you mean by "living out of town." If you are working out of town for a long-term or indefinite period, you cannot deduct your travel expenses. And why do you call the out-of-town travel "commuting"? Here is an excerpt from IRS Publication 463.


"Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you can't deduct your travel expenses while there. An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year."


If you are self-employed and your out-of-town assignment is temporary, as defined above, you could deduct local transportation for business purposes as a business expense. But what is the business purpose of going to the grocery store? Do you work at the grocery store? If you're just going to the store to pick up food for yourself, that's not business mileage.