From home to first destination no matter how far from home (including main location of employment) and from last destination back home is considered commuting expenses which are nondeductible.
However, miles traveled between the two are deductible.
To deduct unreimbursed employee business expenses (such as your mileage), you must
1. Have enough itemized deductions (ie. Medical, mortgage interest, property taxes, charitable giving, ect) to exceed your Standard Deduction.
2. If you itemize, your deduction is limited to the extent that it exceeds 2% of your Adjusted Gross Income.
So, you may not gain a tax benefit for this deduction due to the above limitations.
For example, if you itemize your deductions and your Adjusted Gross Income is $50,000, 2% would equal $1,000
You can only deduct the dollar amount that exceeds $1,000.
