Donald, a sole proprietor, lived in Chicago and chose to commute to his office in Rockford in 2019.He drove 55 miles each way; tolls were $4, and parking $6.Generally he spent $12 on lunch while in Rockford.How much of these expenses can Donald deduct as travel away from home expenses?

Question

Quizplus · Accepted Answer

Travel expenses for commuting between one's home and regular place of business are considered personal commuting expenses and are not deductible. Since Rockford is where Donald's office is located, the IRS would consider this commuting, not travel away from home.

Donald, a Sole Proprietor, Lived in Chicago and Chose to Commute