Deductions & credits

You can never deduct commuting to your usual work place, either for employees or self-employed. 

 

Under the tax reform law of 2017, W-2 employees can't deduct work-related expenses even if they are not commuting.

 

Self-employed workers may be able to deduct travel expenses when they travel away from their usual work location for a temporary assignment.  Those rules are shown in chapter 4 of publication 463. 

https://www.irs.gov/forms-pubs/about-publication-463