Travel expenses for employee at 2 business locations

You are misconstruing the definition of daily transportation expense. Anyone who works and travels to work has daily transportation expense. Doesn't matter whether you work one day a week or 7 days a week. Your daily transportation expense is how much it cost to go from your home to your place of work on the day you work, whether the distance is 1 mile or 1000 miles.

situation. That is, the Rev Rul does not provide an example in which a taxpayer works at one location near his tax home and another location outside the metropolitan area of his tax home at the same time.

term assignments of one week each or one long indefinite assignment. A number of us have stated we believe a series of definite short-term assignments are occurring and the related transportation, lodging and meal costs are deductible. You believe the other option is correct.

situation, we will continue to disagree.

Ok.. we are beating this to death... so THIS IS MY LAST POST. We disagree. RR 99-7 addresses this situation exactly... a person who has expenses "incurred in going between the residence and regular work locations." A person who goes from his home to an office within his metro area and also goes to an office that is outside his metro area on a regular basis. If he travels to his office outside his metro area it is deductible as long as the period of time he is required to perform his duties outside his metro area is temporary as defined in the RR. If he travels outside his metro area for a period of time that is indefinite in length, he is commuting. In other words, the RR is saying, going to an office outside the metro area is commuting just like it would be if that office was in the city. If you are assigned to work at two different offices in the city for an indefinite period, you are commuting. If the second office happens to be 1000 miles away, you are still commuting. You only get the deduction if the assignment is for a temporary period of time.

I am done.... please feel free to have the last word.

Suppose OP stays at a hotel across the street from the distant workplace, and walks, so there are no transportation expenses.

Are the hotel expenses deductible? Meals away from home? If those are deductible, then I do not believe that the travel from home to that location is commuting.

Seth