Local transportation expenses include the following:
- Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Your "tax home" is defined as your regular place of business. It includes the entire city or general area in which your business is located.
- Visiting clients or customers
- Going to a business meeting away from your regular workplace
- Getting from your home to a temporary workplace when you have one or more regular places of work (These temporary workplaces can be either within the area of your tax home or outside that area.)
You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. These costs are personal commuting expenses.