Dear Ananomous, the expenses you have to incur in order to generate income are deductible expenses. This scenerio does not work effectively if you are a w-2 employee, however, if you are working as an independent contractor, as in your particular case you will be working 65 miles away from your home as independent contractor on commissions, the expenses you incur will be deductible. Some of these expenses are rent, travel, gasoline, car maintenance and meals (only 50% is deductible).