Is commuting tax deductible?
No. Getting from home to where you regularly work is personal, whether you drive, ride or take the train. Trips from there to clients are business.
The rule
A commute is the trip between your home and your regular place of work, an office, a studio, a coworking space you go to every day. It isn’t deductible for anyone.
Trips during the working day are different. From your office to a client, a supplier or a temporary job site and back is business.
If your home office is your principal place of business, there is no commute: the trip from it to a client counts from your door.
- Where it goes
- Not deductible
- What to keep
- For business trips, a log with the date, where, why and the miles.
Checked on September 25, 2026 against Publication 463, Travel, Gift and Car Expenses. An estimate for your records, not tax advice.
By the kind of work
What else each of these can deduct, and what they tend to miss.
See it on every receipt.
Snap it and Reimburse files it on the right Schedule C line, takes the deductible share and shows what it puts back.