I work for a large multinational company. As part of my job I'm issued a company car. In order to be at my first jobsite at 8am I have to take the vehicle home with me. I'm charged $120 a month for 600 personal miles which comes out of my paychecks.

By my company's definition from my home to my first jobsite is personal miles, and from my last jobsite home is personal miles. I'm going over my 600 aloted personal miles a month simply commuting to and from my first and last job sites and am charged 17 cents per mile in addition to the $120 when I go over.

My question is can I deduct this ($120 + 17 cents/mile) from my income on my federal taxes? I have records of all my stops from home to job sites and vise versa.