Note: Use this chart in determining deductible ministry / business mileage

You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or driving a car between your home and your main church or regular place of work. These costs are personal commuting expenses. You cannot deduct commuting expenses no matter how far your home is from your church or regular place of work. You cannot deduct commuting expenses even if you work during the commuting trip.

However, if you drive to a hospital, post office, or some other ministry related stop on the way to or from church, the mileage incurred in driving from the church to the second ministry/business location are deductible expenses even though you are on the way to or from home. The remaining miles between the second ministry/business location and your home are nondeductible commuting mileage. If you are serving two churches, the mileage of driving between these churches are also deductible.


The place where you reside. Transportation expenses between your home and your main or regular place of work are personal community expenses.

Regular or main job

You principal place of business. If you have more than one job, you must determine which one is your regular or main job. Consider the time you spend at each, the activity you have at each, and the income you earn at each.

Temporary work location

A place where your work assignment is irregular or short-term, generally a matter of days or weeks. Unless you have a regular place of business, you can only deduct your transportation expenses to a temporary location outside your metropolitan area.

Second job

If you regularly work at two or more places in one day, whether or not for the same employer, you can deduct your transportation expenses of getting from one workplace to another. You cannot deduct your transportation costs between your home and a second job on a day off from your main job.