What are commuting miles?

In most cases, commuting is travel between your home and a work location.

However, the following travel does NOT count as commuting:

• You have at least one regular work location away from your home and the travel is to a temporary work location in the same trade or business. Generally, a temporary work location is one where your employment is expected to last 1 year or less.
• The travel is to a temporary work location outside the metropolitan area where you live and normally work.
• Your home is your principal place of business and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance.