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SESK: Stuff Everyone Should Know · sesk.info/biz-commuting-not-deductible

Is driving between home and your main place of work a deductible business expense?

No. The IRS treats it as personal commuting.

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  1. Yes, at the standard mileage rate
  2. Yes, but only for business owners
  3. No, it is personal commuting ✔

Why: The IRS calls trips between your home and your regular place of work personal commuting expenses, even for owners. Drives from work to a client or supplier can be business miles. Keep a mileage log.

Huh, didn't know that: A home office that is your principal place of business can change which trips count, so read Publication 463.

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References

Answer: No, it is personal commuting. The IRS calls trips between your home and your regular place of work personal commuting expenses, even for owners. Drives from work to a client or supplier can be business miles. Keep a mileage log.

  1. IRS Publication 463, Travel, Gift, and Car Expenses www.irs.gov/publications/p463
    Transportation expenses between your home and your main or regular place of work are personal commuting expenses.
    Checked 2026-10-11.

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