Page 14 of 59 of Publication 463 17:36 - 21-JAN-2010 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Temporary work location. If you have one or Figure B. When Are Transportation Expenses Deductible? more regular work locations away from your Most employees and self-employed persons can use this chart. (Do not use this chart if your home is your principal place of business. home and you commute to a temporary work See Office in the home.) location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the tem- porary location, regardless of distance. e If your employment at a work location isa h b realistically expected to last (and does in facta D r a ctib If your employment at a work location iswork locationunuthat would indicate otherwise.deTemporary detraaleisrary unless there are facts and circumstancesycaalalast) for 1 year or less, the employment is tempo-lwAnijnumyoilgcde Always realistically expected to last for more than 1 year deductible or if there is no realistic expectation that the employment will last for 1 year or less, the em- ployment is not temporary, regardless of whether it actually lasts for more than 1 year. Never deductible 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 realisti- Home Regular or main job cally expected to last more than 1 year, that employment will be treated as temporary (un- less there are facts and circumstances that Always N deductible would indicate otherwise) until your expectatione ve changes. It will not be treated as temporary afterr d ed the date you determine it will last more than 1 u tib year. c le 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 Second job home. You may have deductible travel ex- penses as discussed in chapter 1. Home: The place where you reside. Transportation expenses between your home and your main or regular place of work are personal commuting expenses. No regular place of work. If you have no Regular or main job: Your principal place of business. If you have more than one job, regular place of work but ordinarily work in the you must determine which one is your regular or main job. Consider the time you metropolitan area where you live, you can de- spend at each, the activity you have at each, and the income you earn at each. duct daily transportation costs between home and a temporary work site outside that metropol- Temporary work location: A place where your work assignment is realistically itan area. expected to last (and does in fact last) one year or less. Unless you have a regular Generally, a metropolitan area includes the place of business, you can only deduct your transportation expenses to a temporary work location outside your metropolitan area. area within the city limits and the suburbs that are considered part of that metropolitan area. Second job: If you regularly work at two or more places in one day, whether or not You cannot deduct daily transportation costs for the same employer, you can deduct your transportation expenses of getting from between your home and temporary work sites one workplace to another. If you do not go directly from your first job to your second within your metropolitan area. These are nonde- job, you can only deduct the transportation expenses of going directly from your first ductible commuting expenses. job to your second job. You cannot deduct your transportation expenses between your home and a second job on a day off from your main job. Two places of work. If you work at two places in one day, whether or not for the same em- ployer, you can deduct the expense of getting • Going to a business meeting away from from one workplace to the other. However, if for 4. • Getting from your home to a temporary duct more than the amount it would have costsome personal reason you do not go directlyfrom one location to the other, you cannot de-your regular workplace.workplace when you have one or more regular places of work. These temporary you to go directly from the first location to the Transportation of your tax home or outside that area. between home and a part-time job on a day offTransportation expenses you have in goingsecond.workplaces can be either within the area Transportation expenses do not include ex- from your main job are commuting expenses. This chapter discusses expenses you can de- penses you have while traveling away from You cannot deduct them. duct for business transportation when you are home overnight. Those expenses are travel ex- not traveling away from home as defined in Armed Forces reservists. A meeting of anpenses which are discussed in chapter 1. How- chapter 1. These expenses include the cost of transportation by air, rail, bus, taxi, etc., and the ever, if you use your car while traveling away business if the meeting is held on a day on whichArmed Forces reserve unit is a second place of cost of driving and maintaining your car. from home overnight, use the rules in this chap- you work at your regular job. You can deduct the Transportation expenses include the ordi- ter to figure your car expense deduction. See expense of getting from one workplace to the nary and necessary costs of all of the following. Car Expenses, later. other as just discussed under Two places of • Getting from one workplace to another in Illustration of transportation expenses. work.You usually cannot deduct the expense if the the course of your business or profession Figure B illustrates the rules that apply for de- reserve meeting is held on a day on which you when you are traveling within the city or ducting transportation expenses when you have do not work at your regular job. In this case, your general area that is your tax home. Tax a regular or main job away from your home. You transportation generally is a nondeductible com- home is defined in chapter 1. may want to refer to it when deciding whether muting expense. However, you can deduct your • Visiting clients or customers. you can deduct your transportation expenses. transportation expenses if the location of the Page 14 Chapter 4 Transportation
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