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URL:  http://boards.fool.com/no-you-cant-if-you-were-a-salesman-and-were-not-14288556.aspx

Subject:  Re: Deducting My Drive to Work Date:  2/6/2001  6:03 PM
Author:  JABoa Number:  45815 of 121061

No you can't. If you were a salesman and were not reimbursed for expenses, you could. Or if your regular place of work were A and you had to go to B from A to do some task (I don't think going straight from home to B works here), you could, on the expense of going from A to B although not on the expense of going from home to A. But otherwise, no. This is mentioned very briefly on Page A-5 of your 1040 Instructions, with a reference to Publication 529.

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