A temporary work location is defined as a place you work, in addition to
your regular or main place of work, for a period that is expected to last less
than one year. In this case, you can deduct your round-trip transportation
expense from your home to the temporary work location, regardless of the
distance.
Change in Expected Length of Work Assignment
Whether a work location is temporary will depend on the circumstances. If it
is reasonably expected at the outset that the work assignment at that location
will last longer than one year, it is not considered a temporary work location
and your transportation expenses would be nondeductible commuting expenses. If
a work assignment is initially expected to last less than one year, but it is
later determined that it will be expected to last more than one year, the work
location will cease to be temporary, and transportation expenses will no longer
be deductible. But up until that time, when the expectation changes, you can
deduct the expenses.
No Regular Place
of Work
If you work in different locations but have no regular place of work, you
can deduct transportation expenses from your home to a temporary work location,
but only if it is outside the metropolitan area where you normally work.
Transportation expenses to work locations within the metropolitan area are not
deductible. However, if you visit different locations the same day, see the
following.
Visiting Different Customers and Clients
If you do not have a regular place of work, do not have a home-based
business, and you visit different customers or clients, your transportation
expenses from your home to your first business contact, and from your last
business contact to your home, are nondeductible commuting expenses. But your
transportation expenses in getting from one customer or client location to
another are deductible.