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Maximizing Business Transportation Expense Deductions The costs of commuting from a personal residence to places of business or employment generally are nondeductible personal expenditures. The deduction for commuting costs is disallowed regardless of the distance involved.   Tax Aspects of Becoming Self-employed Individual taxpayers are opting to start their own businesses for myriad reasons. Regardless of why you're contemplating self-employment, you should consider several basic tax-related issues before and immediately after actually leaving your current job.   Voluntary Contractor Settlement Program (VCSP) Worker classification has generated controversy between taxpayers and the IRS for decades - with businesses pushing for independent contractor status and the IRS pushing for employee status.