Daily Transportation Versus Business Travel

Generally, daily travel from your home to your regular place of business is considered a nondeductible personal commuting expense. However, the IRS says that if you have a regular place of business away from your home, you can deduct daily travel from your home to any temporary work location even if the work location is within the metropolitan area in which you live. The IRS says you are considered traveling to a temporary work location if you realistically expect your work assignment there to last for one year or less.