In general, daily transportation expenses incurred in going between a taxpayer's residence and a work location are nondeductible commuting expenses. But there are a few situations where some of these travel expenses may be deductible, depending on your circumstances. For example, if you work at two different places in the same day, whether or not for the same employer, you may deduct the expense of traveling directly from one place of business to the other. In addition, you may be able to deduct travel expenses for temporary job locations, but in this situation there are requirements that have to be met, such as length of time, etc.
If these situations do not apply, then really the only travel related expense you could deduct is if it was travel for the employer, for example if the employer has you go to the bank to make a deposit or pick up supplies for them etc., for which you are not reimbursed by the employer.
Last edited by PK-EA : 01-16-2008 at 06:39 AM.