Mileage

[10409000]

I am  embarrassed for asking this question. However I really need to know and hopefully i can get a clear answer. So I know we cannot deduct mileage on federal for a W2 employee however I see that we can deduct mileage on the state return for California. I know commuting is not deductible ever. However when i read the irs publication it states if a job site is temporary (less than a year) the miles from home to temp job site are deductible.. but then i read other post and it says different it says its commuting and not deductible.. some say if its out of your regular work area its deductible.. im so lost. Does anyone know specifically for construction workers what miles are deductible? For a minute i was telling everyone the only time its deductible is from the job site to pickup supplies or material or to a second job site.. and miles to and from your job site is not deductible. I am being honest and having a hard time really understanding the whole mileage stuff. Then i see for uber drivers the miles to the first pickup and miles from your last pickup to home is not deductible which is fair and i see that as commuting but i cant understand the construction worker situation.. so if i can ask this and get a answer.. if taxpayer goes from home to his temp job site that last under a year.. are the miles from his home and back to that temp job site deductible? 

[BobKamman]

And don't forget, home to irregular workplace is deductible if you have a qualifying office in the home.  

I used to refer occasionally to an illustration in Pub 17 that showed how this works (keeping in mind that it was always based on facts and circumstances of each case).  It's probably not there anymore, but check out Page 186 in the 2017 edition:

https://www.irs.gov/pub/irs-prior/p17--2017.pdf 

[TaxGuyBill]

No need to be embarrassed, it is confusing.   Revenue Ruling 99-7 has some good thoughts on it. 

Although #2 could possibly apply to some construction workers, I suspect most don't have a "regular" work location.

In general, daily transportation expenses incurred in going between a taxpayer’ residence and a work location are nondeductible commuting expenses. However, such expenses are deductible under the circumstances described in paragraph (1), (2), or (3) below.

(1) A taxpayer may deduct daily transportation expenses incurred in going between the taxpayer’s residence and a temporary work location outside the metropolitan area where the taxpayer lives and normally works. However, unless paragraph (2) or (3) below applies, daily transportation expenses incurred in going between the taxpayer’s residence and a temporary work location within that metropolitan area are nondeductible commuting expenses.

(2) If a taxpayer has one or more regular work locations away from the taxpayer’s residence, the taxpayer may deduct daily transportation expenses incurred in going between the taxpayer’s residence and a temporary work location in the same trade or business, regardless of the distance. (The Service will continue not to follow the Walker decision.)

(3) If a taxpayer’s residence is the taxpayer’s principal place of business within the meaning of § 280A(c)(1)(A), the taxpayer may deduct daily transportation  expenses incurred in going between the residence and another work location in the same trade or business, regardless of whether the other work location is regular or temporary and regardless of the distance.

https://www.irs.gov/pub/irs-drop/rr-99-7.pdf