If you itemize deductions, you can take a Miscellaneous Itemized Deduction, subject to the 2% AGI limit, for your commuting costs between two or more jobs.
The following guidance is provided in IRS Pub. 529 Miscellaneous
Deductions:
"Local transportation expenses. Local transportation
expenses are the expenses of getting from one workplace to another when you aren't traveling away from home.
They include the cost of transportation by air, rail, bus,
taxi, and the cost of using your car.
You can choose to use the standard mileage rate to figure your car expenses. The 2016 rate for business use of
a vehicle is 54 cents per mile.
In general, the costs of commuting between your
residence and your place of business are nondeductible."
