Business transportation is deductible if it is not commuting. (See the attached screenshot below. Click to enlarge.)
Although commuting costs aren't deductible, some local transportation expenses are. Deductible local transportation expenses include the ordinary and necessary expenses of going from one workplace (away from the residence) to another. If you have an office in your home that you use as your principal place of business for your employer, you may deduct the cost of traveling between your home office and work places associated with your employment. Refer to Topic No. 509 for information on home offices. You may deduct the cost of going between your residence and a temporary work location outside of the metropolitan area where you live and normally work. If you have one or more regular work locations away from your residence, you may also deduct the cost of going between your residence and a temporary work location in the same trade or business within your metropolitan area. For information on transportation expenses related to your car, refer to Topic No. 510..
You must keep records to prove the expenses you deduct. For general information on recordkeeping, refer to Topic No. 305.
