In general, your regular commute to work and back is not deductible on your federal tax return. Depending on your state, you may be able to claim certain types of mileage. California, Massachusetts and Illinois have specific rules on reimbursing employees for certain types of travel.
If you are self-employed you can deduct business miles other than your regular commute.
The Tax Cuts and Jobs Act of 2017 eliminated itemized deductions for unreimbursed mileage
Driving from home to your principal place of business is considered a commute, even for those who are self-employed or small business owners. Only people who work from home and have a home office as their main place of business can deduct mileage when driving to and from home for work.
Click here for Driving Down Taxes for Persons With Auto-Related Tax Deductions.
Click here for Topic no. 510, Business use of car.
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