Originally Posted by DLinMI
#1;but she "works" at two different locations, she is not a patient,
#2;and lives in neither location. Have read that you can deduct if going to a second "temporary" location
#3; but assumed that since it's a permanent practice it may not apply.
#1 sorry for my misunderstanding
#2;correct; if you work at two different locations in the same day, you can deduct the cost of driving from your regular workplace to the second work location. The travel costs are deductible regardless of whether you are working for the same employer or a different employer at the second work location.
#3;basically, the time you spend driving back and forth between your home and your job is considered commuting, and the expenses associated with commuting , either standard mileage or actual expenses are not deductible regardless of distance as they are treated as personal expenses;however, even if commuting costs are not deductible, some local transportation expenses are. Deductible local transportation expenses include the ordinary and necessary expenses of going from one workplace away from home to another . However, you can deduct most of the costs of business-related travel. In order for the travel to be classified as tax-deductible, you must actually be asked by your employer to travel to another location. A work site is considered to be temporary if your work there is “realistically expected” to last for less than a year.