My grandson drives 100 miles round trip each day to attend college classes. Is this mileage deductible?

For purposes of education tax credits, transportation costs are not treated as qualified educational expenses. When it comes to work-related education that maintains or improves work skills but doesn’t qualify the taxpayer for a new trade or business, self-employed individuals may be able to treat travel costs as part of their deduction for education expenses. Nevertheless, college classes that qualify a student for a degree are generally considered to “qualify the taxpayer for a new trade or business” under current IRS rules and the costs for this are not deductible. In any case, employees (as opposed to those who are self-employed),  cannot deduct any education costs through 2025.