Can I deduct commuting and travel expenses?
You cannot generally deduct your commuting expenses for traveling from your home to your principal place of business. However, you can deduct other commuting expenses (such as taxi fares) while you are on an out-of-town trip. You can also deduct commuting expenses if you are traveling to a temporary job location (a place where you will be working at for a year or less). In addition, you can generally deduct travel expenses that are ordinary and necessary for your job, such as traveling to meet with a customer or client.
All of these deductions are generally included in the miscellaneous deductions and are therefore subject to the 2% floor (collectively with all other miscellaneous deductions).