Deductions & credits

In most cases, commuting is travel between your home and a work location. 

That being said, if the work vehicle is going to a pick up location, your actual place of business is the home you leave from so commuting is not happening. The following three bullets comments should clarify your situation.

 

The following is found in the instructions for your 2023, 1040 Schedule -C

https://www.irs.gov/instructions/i1040sc

Travel that meets any of the following conditions isn't commuting; it is considered deductible business travel.

  • You have at least one regular work location away from your home and the travel is to a temporary work location in the same trade or business, regardless of the distance. Generally, a temporary work location is one where your employment is expected to last 1 year or less. See Pub. 463 for more details.

  • The travel is to a temporary work location outside the metropolitan area where you live and normally work.

  • Your home is your principal place of business under section 280A(c)(1)(A) (for purposes of deducting expenses for business use of your home) and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance.

I hope this helps to clarify the mountain of IRS rules that change constantly.