Commuting expenses

Costs of commuting between a taxpayer's residence and place of business are generally nondeductible personal expenses. However, the Internal Revenue Service recognizes three exceptions: (1) transportation between the taxpayer's residence and a temporary work location outside the metropolitan area where the taxpayer lives and normally works is deductible (“temporary distant workplace exception”); 

(2) if the taxpayer has one or more “regular work locations away from the taxpayer's residence,” transportation between the taxpayer's residence and a temporary work location is deductible (“regular work location exception”); and

 (3) transportation between the taxpayer's residence (if the residence serves as the taxpayer's principal place of business) and a regular or temporary work location is deductible (“home office exception”). Rev. Rul. 99-7, 1999-1 C.B. 361 

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