Business vs. Commuting Miles — What Counts as a Mileage Deduction?
The single most common mileage deduction mistake is including commuting miles. Commuting is never deductible — but business driving often is. Here is a plain-language breakdown of the IRS rules, with common scenarios.
For rate amounts, use the Mileage Reimbursement Calculator. The 2026 IRS business rate is 72.5¢/mile (source: IRS Notice 2026-10, as of June 12, 2026).
The Core Rule
Commuting miles: Travel between your home and your regular or main workplace. These are personal miles — never deductible, regardless of how far you live from work.
Business miles: Travel for business purposes that is not commuting. This includes trips between work locations, to clients, to suppliers, to temporary work sites, and — in certain circumstances — from a qualifying home office to another work location.
Common Scenarios
| Trip | Deductible? | Why |
|---|---|---|
| Home → Regular office | No | Commute — always personal |
| Regular office → Client site → Regular office | Yes | Business trip between work locations |
| Home → Client site (no regular office) | Yes | Your home is effectively your place of business |
| Regular office → Second office (same employer) | Yes | Travel between two regular work locations |
| Home → Temporary work site (<1 year) | Yes | Temporary location treated as business travel |
| Home → Temporary work site (>1 year) | No | Site is no longer "temporary" — becomes a commute |
| Regular office → Grocery store (personal errand) | No | Personal trip — no business purpose |
| Regular office → Office supply store for work | Yes | Business errand from workplace |
| Home office → Client meeting (qualifying home office) | Yes | Home is principal place of business; trip is business travel |
| Job 1 office → Job 2 office (same day) | Yes | Direct travel between two places of work |
The Home Office Exception
If your home qualifies as your principal place of business under IRS rules (IRS Publication 587), trips from your home to other business locations are deductible. The home office must be:
- Used regularly and exclusively for business (not a dual-use space)
- Your principal place of business, or a place where you regularly meet clients, or a separate structure used exclusively for business
Simply working from home occasionally does not create a qualifying home office.
Temporary vs. Regular Workplace
A temporary workplace is one where you realistically expect to work for one year or less. Miles to a temporary workplace from home are deductible. Once an assignment is expected to last longer than one year — or does in fact last longer — the location is no longer temporary and travel there becomes a commute.
Record-Keeping Reminder
For every business mile claimed, the IRS requires a contemporaneous record showing date, destination, business purpose, and miles. Use the printable mileage log template or a tracking app. Then use the mileage reimbursement calculator to convert your miles to a dollar figure.
Frequently Asked Questions
If your home office qualifies as your principal place of business under IRS rules, then trips from home to a client location or other work destination may be deductible as business miles. The home office must be used regularly and exclusively for business, and must meet the principal-place-of-business test. Consult IRS Publication 587 for home office qualification details.
If you drive directly from your first workplace to a second workplace on the same day, those miles are generally deductible business miles. If you go home between jobs, only the second leg (home to second job) may qualify — the first leg (first job to home) is a commute. The specifics depend on whether either location qualifies as your regular workplace.
Miles to a temporary work location (defined as lasting one year or less) are generally deductible, even if you drive there from home. Once a temporary assignment exceeds or is expected to exceed one year, it becomes a regular workplace, and travel there becomes a commute. This is a common auditor trap — track start dates for temporary assignments.
Miles to job interviews in your current trade or profession may be deductible if you are currently employed or recently unemployed. Job-search expenses for a new profession are not deductible. Continuing education or training required for your current job may qualify as business miles if the education maintains or improves skills required in your current job.