an employee does not get a federal deduction for computing to work. if you work from home and commute to clients as an independent contractor then the deduction would go on schedule C. An independent contractor that has a place of business apart from their residence gets no deduction for commuting from home to their place of business. They are entitled to a deduction for traveling form their place of business to and from clients.
perhaps if you explain your situation in more detail, we can provide additional guidance.
for example, if your business is a Corporation or Partnership slightly different rules would apply.
