If you travel outside your metropolitan area, the costs of traveling between your home and a temporary work site outside your area are deductible. If you have a home office that is the principal place of business for the activity conducted there, the cost of traveling from your home to your clients or customers or to other business locations is deductible.
You run a tax return preparation business from your home and generally meet clients in your home office. Occasionally you go to clients’ homes to do your work. You may deduct the cost of traveling between your home and the clients’ homes and back again.
If you are in a combined (federal, self-employment, and state) tax bracket of 30%, you could reduce your taxes up to $300 for every $1,000 of income reduction by deducting commuting costs between your home and a temporary work site.