Commuting Rules -Any Exceptions?

[zeros]

Client drives about 90 miles to work as an employee, each and every day, and of course, another 90 miles going home. Are there any exceptions to the commuting rules for those who drive long distance?

[mastertaxguy]

Communiting Mileage

Your scenario does not reflect either a second job, or a temporary work location. Absent that, it appears you taxpayer's tax home is where he resides and as you know (TTB 10-2), transportation expenses between home and regular place of business are personal community expenses and not-deductible.

[ATSMAN]

I had an interesting situation with a client for 3 years. Client had to drive close to 80 miles from home to a new job. He had a second job that was 3 miles from his home 3 or 4 days a week. The days he drove from his first job to his second job (right next to his home practically) he was able to deduct the mileage between the two locations.
Plus my state allows a commuter deduction when you use the Masspike (EZpass) over $150 in tolls for the year.

[jsamans]

Client drives about 90 miles to work as an employee, each and every day, and of course, another 90 miles going home. Are there any exceptions to the commuting rules for those who drive long distance?

This is a scenario in which the client should explore the possibility of transitioning to a consulting role under his or her own business, which would allow establishment of the primary business location in his or her own home office and make travel to and from the customer site a business deduction. Short of that... no.