My current work situation requires me to travel extensively. On days that I am not traveling I am generally working from my home. All of my travel expenses are reimbursed including any miles driven in my private vehicle. On certain occasions I am required to commute 40 miles to my office. Last year I kept very detailed records of time spent on the road, at home, and in the office. I spent a total of 152 days either on the road or at home and only 100 days in the office. My question. Since I don't spend the majority of my time in the office can I deduct the 40 miles it takes to drive to work on those occasions where I need to make the commute? I guess it's a matter of what is considered my primary work place... Correct?