If you are a US based company, I recommend following the IRS guidelines:
What does the IRS consider as business drives?
IRS only lets you deduct trips that are for business. Here are the drives the IRS considers to be business:
1) You can take the mileage for travel from your office/work site to the second place of business
2) Driving for business-related errands qualifies as a business drive.
3) Trips to meet with clients or vendors
4) The miles you drive to and from the airport for a business trip
5) Drives to and from odd job locations can be written off that are work releated
6) Driving from home to a temporary work location that you expect to last less than one year
WHAT THE IRS SAYS NO TO: You cannot deduct mileage to and from work. The IRS defines the first trip from your house and the last drive back as a non-deductible commute. This is true even if your commute is far. The IRS considers where you live a personal choice and, thus, a personal expense. Working during a commuting trip is still considered commuting. This includes making business calls, listening to work-related tapes or having business discussions.
SO....
For your asks both #1 and #2 - We follow the IRS guidlines.
