Article Date:
December 2017

Word Count:



Business Mileage: Beware of IRS Assertions of Metropolitan Area

The IRS has ruled that you “may deduct daily transportation expenses incurred in going between your residence and a temporary work location outside the metropolitan area where you live and normally work.”


In this favorable ruling, you find two possible impediments:



Temporary work location


Metropolitan area


You learned last month in Don’t Let IRS Mileage Rules Destroy Your Vehicle Deductions that the “temporary work location” is a location where you realistically expect that the work at this location will, and does in fact, last for one year or less. You also learned that the temporary work location rule applies both inside and outside your metropolitan area.


In this article, which is Part 2 in a series of articles on how to create and protect your business miles, you will learn



why you need to define your metropolitan area,


how to define your metropolitan area, and


how to totally eliminate the metropolitan area problem. ... Log in to view full article.

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