Thanks for your response. For the record, it comes from here (which I also saw before I posted the question) : <a rel="nofollow" target="_blank" href="
https://www.thebalance.com/can-i-deduct-commuting-expenses-397634">https://www.thebalance.com/can-i-...>
The challenge is ascertaining whether the travel to and from my pick up and delivery points is defined as "commuting" or "business travel." A link in the above article goes on to say this:
What Qualifies as a Travel Expense?
Business travel, on the other hand, is not commuting, if it meets any of the following conditions:
1. If you have at least one regular work location away from your home and your travel is to a temporary work location in the same trade or business, regardless of the distance. Generally, the IRS considers that a temporary work location is one where your employment is expected to last 1 year or less.
2. The travel is to a temporary work location outside the metropolitan area where you live and normally work.
3. Your home is your principal place of business and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance. The IRS considers that your home is your principal place of business if you deduct expenses for business use of your home (not as an employee).
My interpretation is that I qualify for #2, so my expenses ARE deductible, at least the ones that involve travel to points outside my metropolitan area. But I am not certain, hence my question. If I live in Atlanta and fly to Denver one time only to drive a car back to Atlanta, I'm not clear if Denver meets the definition of a "temporary work location."
