Commuting expenses are not deductible. Business travel is a deductible business expense. The question then becomes, is the travel between your home to client's homes commuting or business travel?
Commuting includes the expenses of buses, subways, taxis, and operating a private car between home and the taxpayer's place of work, and is generally a nondeductible personal expense.
There are some exceptions to deducting these similar expenses:
- A taxpayer is allowed to deduct daily transportation expenses incurred in going between the taxpayer's residence and work outside the metropolitan area where the taxpayer lives and normally works.
- If the taxpayer has a regular place of business, daily expenses for transportation between the taxpayer's home and temporary work locations are deductible.
- A taxpayer may deduct daily expenses for transportation between the taxpayer's home and other regular or temporary work locations if the taxpayer's residence is the taxpayer's principal place of business, based on the home office rules.
Additionally, if the taxpayer works at two or more jobs during the same day, he or she may deduct the cost of going from one job to the other or from one business location to another.
In your case, #3 may apply. See the link below for additional information.
IRS Travel Expenses
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