If a taxpayer has one or more regular work location located away from their residence, the taxpayer may
deduct daily transportation expenses incurred in going between the taxpayer’s first business location
and a subsequent or temporary work location in the same trade or business, regardless of the distance.
If a taxpayer’s residence is the taxpayer’s principal place of business, the taxpayer may deduct daily
transportation expenses incurred in going between the residence and another work location in the same
trade or business, regardless of whether the other work location is regular or temporary and regardless
of the distance. This rule does not apply if traveling between your home office associated with one
business to a work location associated with a different business.