Tax-deductible transportation expenses are the costs of:1
Visiting clients or customers.
Going to a business meeting away from your regular workplace.
Deduct commuting expenses, too. Commuting expenses are nondeductible personal expenses,2 except in one tax-critical instance: if your home office is your , you can deduct your costs of getting between your home office and another work location in the same business.3
1 IRS Publication 463, “Travel, Entertainment, Gift, and Car Expenses” (2010), page 14.
2 Reg. Section 1.262-1(b)(5).
3 Rev. Rul. 99-7, 1999-5 I.R.B. 4