J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

20.2 Commuting Expenses

The cost of travel between your home and place of work is generally not deductible, even if the work location is in a remote area not serviced by public transportation. Nor can you justify the deduction by showing you need a car for faster trips to work or for emergency trips. Travel from a union hall to an assigned job is also considered commuting. If you join a car pool, you may not deduct expenses of gasoline, repairs, or other costs of driving you and your passengers to work.

According to the IRS, if you use your cell phone to make calls to clients or business associates while driving to your office, you are still commuting and your expenses are not deductible. Similarly, the deduction is not allowed if you drive passengers to work and discuss business.

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Court Decision

Self-Employed Person’s Office at Home

If you are self-employed and your regular office is outside your home, you may not deduct the cost of commuting to the office or from that office to your home even if you work at home at a second job. However, if your home office is your principal place of business (40.12), you can deduct travel costs between the home office and the offices or worksites of your clients or customers.

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Deductible commuting expenses.

The IRS allows these exceptions to its blanket ban on commuting expense deductions.

If you are ...