Commuting Rule
Quick definition
Drives between home and a regular workplace are personal, not business. Several exceptions apply.
The commuting rule says drives between home and your regular workplace are NOT deductible. Even if you make business calls, listen to industry podcasts, or pick up coffee for the team along the way. Commuting is personal travel.
The four big exceptions
- You have a qualifying home office. Your home is now your principal place of business, so drives from home become business miles.
- You drive to a temporary work location outside your usual metro area.
- You have a regular workplace AND drive to a temporary location in the same metro area on a workday.
- You drive directly between two jobs or two work sites in the same day (intra-day travel).
Gig drivers and the commute
For rideshare and delivery drivers, the commute "ends" when you log into the platform. Driving from home to a busy area to start the shift while logged out is commuting. Once logged in, even drives to busier zones become deductible (this is "period 1" mileage). See the Uber driver guide.
Related terms
Home Office Exception
If you have a qualifying home office, drives from home are business miles, not commuting.
Temporary Work Location
A job site expected to last one year or less. Drives there are business miles, even from home.
Business Purpose
The IRS-required reason for a drive. Without a business purpose, the mile is personal.
Track every business mile.
40 auto trips a month, free forever. Switch from any tracker with a one-tap CSV import.
Download free on the App Store