Local Transportation Costs
Do you travel from your office to see clients or customers? Do you have more than 1 business location? Do you have an office in your home but go into the field to transact business? If the answer to any of these questions is yes, you may be able to deduct local transportation costs. More specifically, local transportation costs include the cost of work-related travel within the area of your tax home.
Local transportation costs include the cost of driving and maintaining your car (including tolls and parking) or the cost of taxis, bus fare, train fare, or airfare. Computing the cost of driving and maintaining your car is discussed in Chapter 9.
As a general rule, the costs of commuting between your home and workplace are not deductible. Thus, your bus or train fare, gas for your car, bridge and highway tolls, and parking fees are nondeductible. This rule does not change merely because the commute is unusually long or you do work on the way (e.g., reading reports on the train, talking to clients on your car phone, ...