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IRS.gov Website
Instructions for Schedule C (Form 1040)
taxmap/instr/i1040sc-010.htm#TXMP774a4184

Part IV. Information on Your Vehicle(p8)

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taxmap/instr/i1040sc-010.htm#TXMP4a51d503

Line 44b(p8)

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In most cases, 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.