Identification

• Most workers cannot deduct gasoline expenses for traveling from home to work if they are an employee. There are some exceptions to this rule. If you travel from work to another jobsite or to another employer, you can deduct gas. You can also deduct the expense of traveling to a temporary worksite outside the metropolitan area where you work and live.
  
  

Home Office

• Workers with a home office can deduct the cost of traveling to and from their home for business reasons, such as visiting a client. However, it is usually the self-employed that qualify for the home deduction. If you are an employee, the employer must require you own a home office. The self-employed have a tough time meeting the requirements of a home office, too. You generally must use the office exclusively for work, according to Bill Bischoff of SmartMoney.
  
  

Business Education Expense

• If you attend school for business reasons, such as to maintain or improve your work skills, you can deduct the cost of gas for traveling between work and school no matter how far the school is from home or whether you go to school on work days. However, your anticipated degree plan must last a year or less. If you attend school for longer than a year, you can only deduct the cost of going from work to school.
  
  

Tip

• Consider talking to a tax professional about deducting gas expenses for traveling to work, or at least review pertinent IRS manuals, such as Publication 970 for education tax deductions. If you claim a deduction, have a record of your travel, such as a hand-written log of all travel in your car and receipts for gas. If you take a deduction and an IRS audit finds you cannot claim it, the agency will charge penalties and fees on the negated deduction.