(Most Employees and self-employed persons can use this chart. Do not use if your home is your principal place of business)
Home: The place where you reside. Transportation expenses between your home and your main or regular place of work are personal commuting expenses.
Regular or main job: Your principle place of business. If you have more than one job, you must determine which on is your regular or main job. Consider the time you spend at each, the activity you have at each, and the income you earn at each.
Temporary work location: A place where your work assignment is realistically expected to last (and does in fact last) one year or less. Unless you have a regular place of business, you can only deduct your transportation expenses to a temporary work location outside your metropolitan area.
Second Job: If you regularly work at two or more places in one day, whether or not for the same employer, you can deduct your transportation expenses of getting from one workplace to another. You cannot deduct your transportation costs between your home and a second job on a day off from your main job.