The expense of your daily commute to work isn't tax deductible. However, if you find that you must travel to secondary or temporary locations — even within your metropolitan area — as part of your job and your employer does not reimburse you for that travel, those expenses may be tax deductible. Also, travel to and from a second job may be tax deductible.
Unreimbursed expenses for business travel outside of your metropolitan area may also be tax deductible. And you generally can deduct 50% of the cost of qualifying meals and entertainment expenses. You must complete Form 2106 to claim these tax deductions.
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