Definition And classification Commuting costs are generally nondeductible personal expenses Commuting costs between multiple jobs for the same taxpayer will be deductible Transportation costs from employee's regular work site to temporary one are deductible Commuting costs between home and a temporary work site are deductible if taxpayer has regular place of businessDefinition And Classification • Commuting costs are generally nondeductible personal expenses • Commuting costs between multiple jobs for the same taxpayer will be deductible • Transportation costs from employee’s regular work site to temporary one are deductible • Commuting costs between home and a temporary work site are deductible if taxpayer has regular place of business