Matt136
Returning Member

Business & farm

These are shopping malls where I maintain and repair vending machines contracted by the owner of the machines. There are two that I visit once a week and another that I visit once every three weeks plus additional  visits for service orders as needed (which would be special trips from my home). I have looked and can't seem to find an IRS definition for 'regular place of work' in publication 463. Mostly, it seems to refer to it in terms of a city for purposes of defining business travel rather than a particular building within a city. I'm pretty sure I would count as not having a regular place of work. Does that make trips to or from my home deductible along with trips between the various malls?