An electrician has to go to various cities that are more than 100 miles away
from his home to sign union books in hopes of getting union work in that
area. Work can not be found in his metro area! If he could find work these
miles would of course be commuting miles and not deductible. All out of town
jobs last less than 1 year. If work becomes available in the electricians
home town area he will take this work and commute to and from work.
My questions are:
Can the mileage to and from these cities to sign books be deducted on Form
Can the miles to these cities once work is found be deductible on Form 2106?
Can the miles to and from work from a motel be deductible on Form 2106?
Please cite IRS regs or Publications in your response
Thank You in advance for your response.