Hal_Al
Level 15

Deductions & credits

Q. If I consider my home address as my workplace, then my new job was more than 50 miles away. Is this the correct interpretation?

A.  Yes, if it's clear that your home is your principal place of business (POB). 

https://www.irs.gov/pub/irs-pdf/p587.pdf (page 3) POB defined