Deduction Eligibility
Work Use of Vehicle
1. Travel from Home to…
- Regular Workplace (commute) - NOT deductible
- Second Job - NOT deductible
- Temporary Workplace (there < 1 yr.) - Deductible only if you have regular/main job at another location
- Second Job - Deductible
- Temporary Workplace (there < 1 yr.) - Deductible
- Temporary Workplace (there < 1 yr.) - Deductible
Home Office
1. A home office area must be used exclusively & regularly for business. A valid home office is used routinely for work and can’t also have any personal use (i.e. - spare bedroom used for work & guest stays does NOT qualify).
2. Home office space must be a separate identifiable space, but it does NOT necessarily need to be marked off by a permanent partition (i.e. - room with four walls and a door).