If the commuting occurs from your place of work to another, or your job requires you to commute during the day, if these items are unreimbursed they may be deductible. The expense of commuting to work from your home is not deductible. This type of commuting is only deductible when it becomes a Travel Expense to a temporary work area outside of your "Metro Area".

Additionally please not that these expenses are Itemized Miscellaneous Deductions that are limited to the 2% of AGI rule. This rule states, only the amount (sum) of these deductions that exceeds 2% of your AGI will be considered deductible. Itemized deductions are also reported on Schedule A. Schedule A is the counterpart to the Standard Deduction. If the sum of deductions in your Schedule A to not exceed the amount of your Standard Deduction, Schedule A will not be beneficial to your return.

Standard Deduction; Tax Year 2016

• Single $6,300.00
• Married Filing Joint or Qualified Widow(er) $12,600.00
• Married Filing Separate $6,300.00
• Head of Household $9300.00
• Dependent $1,050.00

https://www.irs.gov/publications/p529/ar02.html#en_US_2016_publink100026912