Commuting Expenses

Dictionary Says

Definition of 'Commuting Expenses'

Expenses that are incurred as a result of the taxpayer's regular means of getting back and forth to his or her place of employment. Commuting expenses can include car expenses and public transportation costs.
Investopedia Says

Investopedia explains 'Commuting Expenses'

Commuting expenses are never deductible, unless the taxpayer has more than one job. In this case, the cost of commuting from one place of employment to the other on a regular basis would be tax deductible.  

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