Mileage and commuting during new construction.

[Justin Fox]

I don't track mileage at all anymore (quit recently) due to most (if not all) of my driving being considered commuting (since I don't opt for the home office deduction).  After excluding commuting miles, the allowable miles (per IRS) I drive once every 2-3 years from the rental to another destination and back just isn't worth keeping track of.

Do the same restrictions apply when driving to and from a home and construction site?  I'm thinking yes, but not sure as construction is more active and not simply picking up the rent.  If I drive to a store from home to pick up fixtures/etc for the new construction and then back home, is that considered commuting as well?

Also, can you take the home office deduction some years and not others?  I'm sure we would meet the requirements this year, but if we don't build/buy/renovate next year then we wouldn't for 2018.

Thanks