Can I deduct my local transportation costs?
You cannot generally deduct your costs of commuting from your home to your regular job location. However, you can usually deduct other local transportation costs (your own car, taxi and bus fare, train tickets, etc.) where you are traveling to see customers or clients, or to conduct other business actions.
This deduction is included in the miscellaneous deductions and is therefore subject to the 2% floor (collectively with all other miscellaneous deductions).