19.8 Local Transportation Costs
Unreimbursed local transportation costs to see your employer’s clients or customers, such as taxi, bus, or train fares, are miscellaneous itemized deductions (19.1) subject to the 2% AGI floor. Transportation from your regular job to a second job on the same day is also deductible. You may not deduct the cost of commuting from home to a regular job or second job, but commuting to a temporary work location (20.2) is deductible.
If you use your own car for job-related travel, you may deduct unreimbursed out-of-pocket costs for gasoline, tolls, and parking. The IRS mileage allowance (43.1) is available for the occasional business use of your personal car if you elected the allowance for the first year you used the car for business purposes; see the instructions to Form 2106 or Form 2106-EZ.
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