I have a client, (has a very good log book) that works in construction. The guy he works for does have a shop but requires his workers to go straight to job site. Because it is construction, he doesn't have a permanent work site, but instead can be sent all over the place within the same year. HRB and his buddies told him he could deduct his mileage because he doesn't have a permanent work location and that each job they do is temporary in nature. The average RT distance from home to job