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IRS.gov Website
Instructions for Schedule C (Form 1040)
taxmap/instr/i1040sc-013.htm#en_us_publink24329wd0e2482

Part IV. Information on Your Vehicle(p14)

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taxmap/instr/i1040sc-013.htm#en_us_publink24329wd0e2487

Line 44b(p14)

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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.