Commuting

In general, commuting costs are not tax deductible if you are a W2 employee. If you are self employed with your home being the principal place of business, then all of your travel relating to your business is deductible. If you are an employee with a job that is going to last one year or less and the job is outside of your metropolitan area, then commuting is deductible. Hauling tools, business calls in the car, or having a business meeting in the car will not convert commuting to deductible business travel.