It depends. If you have a home office then that is your principle place of business and you can deduct your daily transportation costs between your home and another work location in the same trade or business. In this case, the miles are considered business miles. If you do not have a home office then the miles are considered nondeductible commuting expenses. Please view page 14 of IRS Publication 463 for more information about this rule.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
