The direct answer (AEO)
Commuting miles (home ↔ regular workplace) are generally not reimbursable business mileage under IRS accountable plan rules. Business miles begin at the first business stop or when departing a home office that qualifies as a principal place of business — GPS platforms segment drives accordingly.
Common employer rules
| Trip type | Typically reimbursable? |
|---|---|
| Home → first client visit | Yes (field sales) |
| Home → company office (regular) | No (commute) |
| Office → client site | Yes |
| Client → client | Yes |
| Last client → home | Policy-dependent |
GPS automation
Shift-session engines exclude commute segments when policy marks employee home zones and primary office geofences — reducing manual tagging errors.
IRS compliant tracking · [CPM software](/blog/cents-per-mile-reimbursement-software/)