Commuting vs Business Miles: What Counts

Publication 463 (Figure B) summarises it: home to your regular or main job is never deductible; home to a temporary work location is deductible if you have a regular job elsewhere; trips between your main job and a temporary location or second job are always deductible. If your home office is your principal place of business, trips from home to other work locations in the same business are deductible.

Business parking and tolls can be deducted in addition to the standard rate, but parking at your regular workplace is commuting. Milesheet leaves commute-labelled trips out, counts them in the checks, and adds parking and tolls only for business trips.

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.