8745 / Can a taxpayer deduct business-related transportation expenses incurred when the taxpayer is not travelling away from home on business?

A taxpayer who is not considered to be “away from home” for purposes of deducting business-related travel expenses (see Q 8738 to Q 8744) may still be entitled to claim a deduction for business-related transportation expenses. A taxpayer is generally not entitled to deduct the cost of commuting from the taxpayer’s residence to the taxpayer’s primary place of business. However, business-related transportation costs other than commuting costs may be deducted as business expenses. Examples of such expenses include the following:

(1) Travelling from one business place to another business place within the general area that is considered a taxpayer’s “tax home” (see Q 8739 and Q 8738);

(2) Visiting clients and customers;

(3) Travelling to a business meeting outside of the taxpayer’s principal place of business;