Possibly.
Daily transportation expenses you
incur while traveling from home to one or more regular places of business are
generally nondeductible commuting expenses. However, there may be exceptions to
this general rule. You can deduct daily transportation expenses incurred going
between your residence and a temporary work station outside the metropolitan
area where you live. Also, daily transportation expenses can be deducted if:
(1) you have one or more regular work locations away from your residence or (2)
your residence is your principal place of business and you incur expenses going
between the residence and another work location in the same trade or business,
regardless of whether the work is temporary or permanent and regardless of the
distance.
Illustration of transportation expenses. Figure B (See the attached screenshot below. Click to enlarge.) illustrates the rules that apply for deducting
transportation expenses when you have a regular or main job away from your
home. You may want to refer to it when deciding whether you can deduct your
transportation expenses.
Temporary work location. If you have one or more regular
work locations away from your home and you commute to a temporary work location
in the same trade or business, you can deduct the expenses of the daily
round-trip transportation between your home and the temporary location,
regardless of distance.
If
your employment at a work location is realistically expected to last (and does
in fact last) for 1 year or less, the employment is temporary unless there are
facts and circumstances that would indicate otherwise.
If
your employment at a work location is realistically expected to last for more
than 1 year or if there is no realistic expectation that the employment will
last for 1 year or less, the employment isn’t temporary, regardless of whether
it actually lasts for more than 1 year.
If
employment at a work location initially is realistically expected to last for 1
year or less, but at some later date the employment is realistically expected
to last more than 1 year, that employment will be treated as temporary (unless
there are facts and circumstances that would indicate otherwise) until your
expectation changes. It won’t be treated as temporary after the date you
determine it will last more than 1 year.
If the temporary work location is beyond the
general area of your regular place of work and you stay overnight, you are
traveling away from home. You may have deductible travel expenses as discussed
in chapter 1 .
No regular place of work. If you have no regular place of
work but ordinarily work in the metropolitan area where you live, you can
deduct daily transportation costs between home and a temporary work site
outside that metropolitan area.
Generally,
a metropolitan area includes the area within the city limits and the suburbs
that are considered part of that metropolitan area.
You
can’t deduct daily transportation costs between your home and temporary work
sites within your metropolitan area. These are nondeductible commuting
expenses.
Two places of work. If you work at two places in one day, whether or not
for the same employer, you can deduct the expense of getting from one workplace
to the other. However, if for some personal reason you don’t go directly from
one location to the other, you can’t deduct more than the amount it would have
cost you to go directly from the first location to the second.
Transportation
expenses you have in going between home and a part-time job on a day off from
your main job are commuting expenses. You can’t deduct them
