I'm afraid I would say it's not deductable, as the customer's location would be considered your work site. On the other hand, if you have a home office (as defined in the tax law; a room or marked section of a room which is used solely for business), there is some precedent for transporation between your (home) office and the customer being deductable.
I'm sorry I can't be of more help, but this is an active dispute in the courts, with some ruling one way, and some the other, in similar situations.
I can understand that opinion. Unfortunately, as I see it, the next step up would be actual legal advice, which would be a lot more than $30.
If you have any more specific questions on the issue, I'll be happy to answer those.
I am adding a bit of extra information to what the other expert gave you. There is no need to accept again. You have already paid. IN our environment part of the value is that you have more than one expert reveiwing responses.
Your expert responded correctly. But let me add, that if you normally see clients at your home office. That is the place where you see your clients, routinely, and now this one client asks you to come to the site, then it can be tax deductable.
The issue then for you is, that if you normally do the work over the net, then you do not get client visits at home.
other than that, you can not take the transportation from your home office to your first client's location as a deduction, as it is considered commuting.
The only other exception is if you are traveling outside your metropolitan area. The metropolitan area, when the tax home is your home, is considered to be in most instances 50 miles. However some have interpreted this as 75 miles. (longer than a 45 minute commute). But if you take this deduction you take it at your own risk of having to prove it to the auditor. THe IRS does not describe what that means.
Todays commuters are super commutes and commute 45 to 90 minutes to thier jobs.
So you say you are commuting from one town to another. If this is a commute outside your metropolitan area, you can infact deduct it.