Deductions & credits

@Louis45420 How do you know you can deduct the one way miles to games that you officiate? 

 

and that treatment is somehow different that when you are required to attend meetings / training?

 

Assuming the travel is within the same metro area, 

  • with no home office, then the travel is considered commuter miles and not deductible.
  • if you have a home office, then travel is considered business miles and deductible. 

Can you point to a link that states that travel from home to the game mileage is deductible without a home office?