Transportation expenses from 2nd job to home

[PatD]

IRS Publication 463, "Travel, Entertainment, Gift, and Car Expenses" for 2007, has on page 14 an illustration captioned "When Are Transportation Expenses Deductible".

Between "Home" and "Regular or main job", transportation expenses are "Never deductible".
Between "Regular or main job" and "Second job", transportation expenses are "Always deductible".
Between "Second job" and "Home", transportation expenses are " Never deductible on a day off from regular or main job".

There is no mention of deductibility of transportation expenses between the "Second job" and "Home" on a day which is NOT a "day off from regular or main job", that is, on a day when the employee works at both the "Regular or main job" and the "Second job". I strongly suspect that these expenses are not deductible, but I would like to be able to point to authority on this.

Does anybody have an actual cite for this?
Thanks in advance

[solomon]

Read Rev. Ruling 99-7.

[PatD]

Thank you for the reply.
Rev. Ruling 99-7 seems to address situations where the taxpayer is working at a temporary location or where the taxpayer's residence is the taxpayer's principal place of business within the meaning of section 280A(c)(1)(A).

I am assuming that the second job is not a temporary location and that the taxpayer does not have a qualifying home office.

[Bees Knees]

You only get miles from the second job to home when the second job is temporary (less than one year), or out of town (travel expenses), or there is an office in home (job to job).

It doesn't matter how many jobs you have, you never get commuting expenses between home and a job unless it falls within one of the three above categories.

[Bees Knees]

Keep in mind that when it says regular OR main job, the term regular can apply to a number of jobs.

You could have 10 regular jobs, a 1st, 2nd, 3rd, 4th, etc. All of which last more than one year. You never get mileage between any of your regular jobs and home, unless the job is temporary (less than one year), out of town (travel), or you have an office in home (job to job).