Is my daily commute to the office tax deductible?

No. The IRS considers commuting between your home and your regular place of work as a personal expense, regardless of how far you drive or what you do during the drive.

Can I deduct mileage if I work from a home office?

Yes, but only if your home is your 'principal place of business.' In that case, trips from your home office to clients or work sites are deductible.

What counts as a temporary work location?

A temporary work location is one where you expect to work for one year or less. If you drive from home to a temporary work site, those miles are generally deductible.

Can W-2 employees deduct mileage in 2026?

Yes. Starting in 2026, W-2 employees can once again deduct unreimbursed business mileage as a miscellaneous itemized deduction, subject to a 2% AGI floor.

What happens if I stop for a personal errand during a business trip?

You must subtract the personal portion. For example, if you take a detour for groceries, only the direct business mileage is deductible.

Business vs. Personal Mileage: What the IRS Considers Deductible

With the IRS business mileage rate at 72.5 cents per mile for 2026, understanding which trips are deductible is more valuable than ever.

Whether you're a freelancer, a business owner, or a W-2 employee (who can now deduct unreimbursed mileage starting this year), getting it right is the difference between a huge refund and a denied claim.

This guide breaks down the most common scenarios to help you categorize your miles with confidence.

The Golden Rule: Commuting is Personal

The single most important rule to remember is that commuting is never deductible.

The IRS defines commuting as any travel between your home and your "regular place of business." It doesn't matter if you have a 50-mile commute or if you're taking business calls during the drive—it's a personal expense.

The Home Office Exception

There is one major exception: the Home Office. If your home is your principal place of business, then your home is your office.

In this scenario:

Deductible: Driving from your home office to a client site or a job site.
Deductible: Driving from your home office to a "secondary" office.

Temporary vs. Regular Work Locations

If you have a regular office but are assigned to work elsewhere for a short period:

Regular Work Location: Any place where you work on a regular or recurring basis.
Temporary Work Location: A place where you expect to work for one year or less.

You can deduct mileage from your home to any temporary work location.

Travel Between Work Sites

If you drive from one business location to another during the same day, those miles are always deductible.

Mixed-Use Trips and Detours

If you combine business and personal tasks, you must split the mileage. If you take a 3-mile detour for dry cleaning during a business trip, subtract those 3 miles from your total.

Summary Table: Is It Deductible?

Trip Type	Deductible?	Why?
Home to Regular Office	NO	Commuting
Home Office to Client	YES	Home is principal place of business
Office A to Office B	YES	Between two work sites
Home to Temporary Site	YES	Temporary location rule
First Job to Second Job	YES	Between two work locations

Conclusion

The difference between a "personal commute" and a "business trip" can be thousands of dollars in deductions every year. Document the business purpose of every qualifying trip to secure your claim.

Start tracking with automileage.app and master your 2026 mileage today.