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taxmap/instr/i1040sc-011.htm#TXMP5254f589

Part IV. Information on Your Vehicle(p8)


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taxmap/instr/i1040sc-011.htm#TXMP715c423a

Line 44b(p8)


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Generally, commuting is travel between your home and a work location. If you converted your vehicle during the year from personal to business use (or vice versa), enter your commuting miles only for the period you drove your vehicle for business. For information on certain travel that is considered a business expense rather than commuting, see the Instructions for 
Form 2106.