if you are a W-2 employee, none of the travel is deductible as it is considered commuting miles. if you are self employed and do NOT maintain a home office, the same concept applies.
if you are self-employed AND maintain a home office, it's all deductible. There is no rule about 1 year. it's deductible at 67 cents per mile.
if self-employed, are you deducting home office expenses on your tax return?
