Is Mileage From Home to Airport Tax Deductible?
Whether your drive to the airport is a tax deduction depends on the IRS's view of your primary workplace, not simply your trip's starting point.
Whether you can deduct the mileage driven between your home and the airport is a frequent question for many self-employed individuals and business owners. The deductibility of these miles is determined by tax rules that distinguish between business travel and personal commuting. Understanding this distinction is the first step in correctly claiming any available tax deductions.
Determining Your Principal Place of Business
The ability to deduct mileage to the airport hinges on the location of your “tax home,” a concept defined by the IRS. Your tax home is the entire city or area where your main place of business is located, regardless of where you live. For many, this is a traditional office, but for the self-employed, it might be a home office if it meets strict requirements to be considered their principal place of business.
To determine your principal place of business, the IRS looks at several factors. A primary test is the “relative importance” of the activities at each location. If the most significant activities of your business are performed at your home office, it will likely qualify.
Another factor is the “amount of time” spent working at each location. If you spend more time in your home office than anywhere else, it supports the claim that it is your principal place of business. Meeting these criteria is important, as it directly impacts which driving expenses are considered deductible.
When Airport Mileage is Deductible
If your home office qualifies as your principal place of business, the drive from your home to the airport for a business trip is considered deductible travel. In this scenario, your travel begins from your main work location, making the entire trip a business expense.
The same logic applies if your principal place of business is an external office. A trip from that regular office to the airport for a business-related purpose is deductible mileage because the travel is between your tax home and a business destination.
A different situation involves temporary work locations. If you drive from a client’s office or another temporary work site and then proceed to the airport, the mileage from that temporary location to the airport is deductible. This is because you are traveling between two business locations.
When Airport Mileage is Not Deductible
The most common scenario where airport mileage is not deductible involves personal commuting. If your principal place of business is a separate, external office, the drive from your personal residence to the airport is considered a non-deductible personal expense. The IRS views this as equivalent to your daily commute from home to your regular office.
For instance, if you leave from your home, stop at your regular office, and then continue to the airport, the trip must be broken into two parts. The drive from your home to your office is a non-deductible commute. The subsequent drive from your office to the airport is deductible business travel.
This rule holds even if you perform minor work-related tasks at home before leaving for the airport. Unless your home office qualifies as your principal place of business, the trip originates from your personal home, not your tax home.
Calculating and Documenting Your Deduction
If your mileage is deductible, you can calculate the amount using the standard mileage rate set by the IRS. This rate, which is 70 cents per mile for 2025, is designed to cover the costs of operating your vehicle, including gasoline, insurance, and depreciation. You simply multiply the deductible miles driven by the applicable rate.
To support your deduction, the IRS requires detailed and contemporaneous records. Your mileage log must include:
- The date of the trip
- The total miles driven
- Your destination (the airport)
- The specific business purpose of the travel
Keeping these records in a dedicated logbook, spreadsheet, or through a mileage-tracking app is a standard practice. Without proper documentation, the IRS can disallow the deduction during an audit. These records are needed to substantiate the expenses you claim on Schedule C (Form 1040).