Can I deduct miles driven from my home in Southeast Texas to the church I pastored in Central Arkansas, prior to my move, or is that simply long-distance commuting?

[road2emmaus]

I accepted the call to pastor this church when living in Texas and began making the trip, usually, twice per month. Later, I moved nearer the church, but I am hoping the miles on those long drives are deductible. Does it matter that it was only twice per month? Are those miles deductible?

[Leonard]

No, the miles are considered commuting miles and are not deductible.