Home ↔ main or regular workplace
This is generally a personal commuting expense, even when the trip is long or you do work-related tasks during the drive.
US · Business miles vs commuting
Business miles vs commuting miles: where does the line start?
Under IRS rules, the same car can be used for both deductible business transportation and nondeductible personal commuting. The difference is usually not the vehicle or the distance — it is the purpose and endpoints of the trip.
The core distinction
Commuting gets you to work. Business transportation happens in the course of the work.
IRS Publication 463 treats transportation between home and a main or regular work location as personal commuting. Transportation between work locations, to clients, or for other genuine business purposes can be treated differently when the applicable rules are met.
Work location ↔ another business stop
Travel between workplaces, clients, customers, suppliers or other bona fide business destinations can be business transportation.
Home ↔ temporary or other work location
A qualifying home office and certain temporary-work-location rules can move the line. The facts matter more than the label on the trip.
Distance does not turn a commute into business mileage.
IRS guidance says ordinary commuting remains personal regardless of how far your home is from your regular place of work.
Trip-by-trip examples
Start with the two endpoints, then ask why the trip happened.
These examples summarize common federal transportation rules. They are orientation, not a substitute for applying the IRS rules to your own work pattern.
TripTypical treatmentWhy
Home → regular workplaceCommuting
Home-to-main-or-regular-work travel is generally personal.
Regular workplace → clientBusiness
Travel from one business location to another can be deductible transportation.
Client A → Client BBusiness
Transportation between customers or clients in the same workday is generally business travel.
Qualifying home office → clientCan be business
If home qualifies as your principal place of business, travel to another location in the same trade or business can be deductible.
Home → temporary work locationDepends
Special temporary-location rules apply; having another regular work location and the metropolitan area can matter.
Home → first client, no regular officeOften commuting first
If you have no regular office and no qualifying home office, the first business contact inside the metropolitan area is generally treated as the office for this rule.
Home office
A qualifying principal place of business can change the starting point.
IRS Publication 587 explains when a home office can qualify as a principal place of business. If it does, Publication 463 says daily transportation between that qualifying home office and another work location in the same trade or business can be deductible.
Simply doing some work at home is not enough. The home-office rules have their own requirements, including how the space is used and whether it is the principal place of business for that trade or business.
IRS Publication 587 ↗Qualifying home officePrincipal place of business
same trade or business
Another work locationClient · site · office
When the home office qualifies, the trip can be business transportation rather than ordinary home-to-work commuting.
Temporary work locations
“Temporary” is an IRS rule, not just a short drive.
Publication 463 generally treats a work assignment as temporary when it is realistically expected to last — and actually lasts — one year or less. But the transportation result also depends on whether you have a regular work location and where the temporary location is.
You have a regular work location away from home
Daily transportation from home to a temporary work location in the same trade or business can qualify, regardless of distance.
You have no regular work location
The rule is narrower. IRS guidance generally requires the temporary location to be outside the metropolitan area where you live and normally work.
The assignment stops being temporary
If the realistic expectation changes so the work will last more than one year, the temporary treatment stops from that point forward.
A quick trip check
Three questions before you mark a trip Business.
HonestMile can store the classification. The tax rule still depends on the facts behind the drive.
- 01Was one endpoint your home?
If yes, ordinary commuting and the home-office rules need attention.
- 02Was the other endpoint a regular workplace, client, second work location or temporary location?
The type of destination changes the transportation rule.
- 03Can you explain the business purpose later?
Keep the date, distance, destination and purpose while the context is still clear.
HonestMile
Keep business and personal driving separate while you still remember why you drove.
HonestMile keeps an organized trip history and lets you classify work driving separately from personal use. Unlimited trips are free; Pro adds automatic mileage tracking, cloud sync, multiple vehicles and PDF reports.
Quick answers
Common questions about commute miles and business miles.
These answers summarize federal transportation guidance. Your facts, work locations and home-office status can change the result.
Can I deduct mileage from home to work?
Ordinary transportation between your home and a main or regular place of work is generally personal commuting and is not deductible. A qualifying home office or certain temporary-work-location rules can produce a different result.
What counts as business mileage?
Common business transportation includes travel between work locations, clients or customers and other bona fide business stops. The trip still needs to satisfy the applicable tax rules and be supported by records.
Does a 1099 make my commute deductible?
No. A 1099 reports income; it does not turn ordinary commuting into business mileage. The purpose and endpoints of the trip still matter.
If I work from home, is every trip from home business mileage?
No. The special rule applies when the home qualifies as a principal place of business under the home-office rules. Merely checking email or occasionally working at home does not automatically qualify the home.
What if I drive from one client to another?
Transportation between business locations or clients during the workday is generally business transportation, assuming the trips are genuinely connected to the trade or business.
Does HonestMile decide whether a trip is tax deductible?
No. HonestMile records and organizes mileage and lets you classify trips. It does not determine tax eligibility or provide tax advice.
Primary IRS sourcesPublication 463 — Travel, Gift, and Car Expenses ↗Publication 587 — Business Use of Your Home ↗Last reviewed · September 28, 2026