Can I deduct commuting expenses like gas, mileage, or toll fees?
Commuting expenses between your home and main workplace are never deductible on your federal taxes, even if your workplace is far away or you conduct business or haul work supplies during your commute.
However, if you travel to and from a temporary work location (where your assignment is expected to last no more than 1 year) outside your metropolitan area, you can claim commuting expenses. You can also claim commuting expenses to and from a temporary work site, regardless of location, as long as your main workplace is elsewhere.
You're also allowed to deduct commuting expenses between multiple job sites during the same day. For example, if you go directly from your day job to your evening job, you can deduct the commute between those 2 job sites. But if you first go home and then leave to go to your second job, that can't be deducted.
In tax year 2017, qualifying travel expenses for employees are reported on Form 2106 and are subject to the 2% rule. The 2% miscellaneous deduction for job-related employee expenses will be suspended in tax year 2018. More info