Home to work – Generally, travel between home and work within a metropolitan area where the taxpayer normally lives and works is nondeductible commuting, even if the trip is made more than once a day. However, if a taxpayer travels to multiple work locations in a single day, the travel between the first and last work location is deductible travel. Another way to explain this rule is that the travel between home and the first work location of the day and final trip home from the last work location are nondeductible.
Away from tax home – Transportation between a taxpayer’s home and a temporary work location OUTSIDE the metropolitan area where the taxpayer lives and normally works is deductible business transportation.
Within tax home – Transportation between a taxpayer’s home and a temporary work location in the same trade or business WITHIN the metropolitan area where the taxpayer lives and normally works is deductible business transportation only if one of the following two conditions is met:
Multiple locations: The taxpayer has one or more regular work locations away from his/her home; or
Home office: The taxpayer’s home is his/her principal place of business (as defined under the home office rules).