Commuting v. Deductible Business Mileage: Temporary work location/ Union members/ Multiple work locations

If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can
deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. If your employment at a work location is realistically expected to last (and does in fact
last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. It will not be treated as temporary after the date you determine it will last more than 1 year. If the temporary work location is beyond the
general area of your regular place of work and you stay overnight, you are traveling away from home. You may have deductible travel expenses as discussed in chapter 1. No regular place of work. If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting expenses. Temporary work location. If you have one ormore regular work locations away from yourhome and you commute to a temporary worklocation in the same trade or business, you candeduct the expenses of the daily round-triptransportation between your home and the temporary location, regardless of distance.If your employment at a work location isrealistically expected to last (and does in factlast) for 1 year or less, the employment is temporary unless there are facts and circumstancesthat would indicate otherwise.If your employment at a work location isrealistically expected to last for more than 1 yearor if there is no realistic expectation that theemployment will last for 1 year or less, the employment is not temporary, regardless ofwhether it actually lasts for more than 1 year.If employment at a work location initially isrealistically expected to last for 1 year or less,but at some later date the employment is realistically expected to last more than 1 year, thatemployment will be treated as temporary (unless there are facts and circumstances thatwould indicate otherwise) until your expectationchanges. It will not be treated as temporary afterthe date you determine it will last more than 1year.If the temporary work location is beyond thegeneral area of your regular place of work andyou stay overnight, you are traveling away fromhome. You may have deductible travel expenses as discussed in chapter 1.No regular place of work. If you have noregular place of work but ordinarily work in themetropolitan area where you live, you can deduct daily transportation costs between homeand a temporary work site outside that metropolitan area.Generally, a metropolitan area includes thearea within the city limits and the suburbs thatare considered part of that metropolitan area.You cannot deduct daily transportation costsbetween your home and temporary work siteswithin your metropolitan area. These are nondeductible commuting expenses.

According to rev. rule 94-47, daily transportation costs between the temporary job site and a residence if outside the metropolitan area where the taxpayer normally works and lives can be deducted. Also daily commuting expenses are deductible between the residence and a temporary work location in the same trade or business regardless of the distance if the taxpayer has one or more regular work locations away from the residence.

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