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You can NEVER claim costs of going to and from you primary work location, regardless of how far it is. Even if you travel for work during the day (Ex - a salesman), which is deductible, YOU must go to your "office" non-deductible first.

The whole tax thing about your primary work location, and what qualifies, and what is a temporary location, etc. goes on for a zillion confusing pages - its almost one of those you know it when you see it things. BUT normal commuting costs - car expenses, gas, tolls, parking, etc., etc., are not allowable.

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15y ago

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