Occasional Commute to Main Office: The IRS considers your occasional commute to your main office, which is your regular place of business, as a personal expense. Therefore, these commuting expenses aren't normally deductible
Travel to Temporary Work Location: If you travel to a temporary work location away from your main place of business, those expenses may be deductible. The travel must be for business purposes and the work assignment should be temporary (generally less than one year).
For more detailed information, you can refer to the IRS guidelines on business travel deductions.
