Commuting expenses between your home and main workplace are never
deductible, even if your workplace is far away or you conduct business
or haul work supplies during your commute. (A few states allow you to
deduct certain commuter related expenses, but that has to be done on
your state return.)
You are allowed to deduct commuting expenses between multiple
job sites during the same day. For example, if you go directly from
your day job to your evening job, you can deduct the commute between
those 2 job sites. But if you first go home and then leave to go to your
second job, that can't be deducted.
Qualifying travel expenses for employees are reported on Form 2106 and are subject to the 2% rule.
Follow the directions in the link below to enter your job-related expenses (including qualified mileage):
https://ttlc.intuit.com/replies/4800418
