Reimbursement & Payment
Regular home-to-work-and-back trips, usually NOT deductible or reimbursable.
Regular commuting (home-to-office-to-home) is treated as personal expense by most tax authorities — it is not deductible as business expense nor should it be reimbursed by the employer. The typical exception is commuting to a temporary work location (client site, training) or from a formal home-office to a client. Confusing commuting with deductible mileage is the most common audit mistake.