 Expenses and again, you can kind of mirror that with and think about it I think about it as though the tax code is trying to make it fair between the sole proprietor and the w2 worker the w2 worker doesn't get Commuting deductions to commute to their place of employment. So office in the home. So then the question obviously will come up What if my home is my office, right? So then your workplace can be your home if you have an office in your home that qualifies as your principal place of business So for more information see business use of your home later Example you are a graphic designer you operate your business out of your home Your home qualifies as your principal place of business You occasionally have to drive to your clients to deliver your completed work You can deduct the cost of the round-trip Transportation between your home and your clients because obviously your home is your principal place of business in this case and you're driving to your clients and