> My problem is with number 3. My client will go from home to a second
> job, or from a second job to home on days that she ALSO goes to her
> main job. Number three seems to imply that from home to a second job,
> or a second job to home COULD be deductible under certain
> circumstances when the taxpayer is NOT on a day off from her regular
> or main job....otherwise it would just read "Never deductible" like
> number 1. What are those circumstances? What am I missing?
>
> Thanks in advance for any help....Marie
>
Revenue Ruling 90-23 says it is commuting when you go from your home and back from a regular place of business. A regular place of business is distinguished from a temporary place of work. So, if you regularly work more than one job, the cost to get from your home to any of those jobs and back is commuting. The cost to get from Job 1 to Job 2 on the same day would not be commuting.