Please don't say it is facts and circumstances.
Here is the scenario. Client has a sch. C business in Lodi CA (not office in home, separate location). Also has a full time job in Elk Grove CA (about 25 miles commute). Loses his job in Elk Grove and is unemployed for several months. Works at the Sch. C business all that time, but can't earn enough to make ends meet. So he takes a job with a temporary service in Sacramento (about 35 miles from his home). Works for about 4 months and the assignment ends. Every day during that 4 months he goes to his schedule C business in Lodi after working for the temp service, then goes home.
Client actually kept a perfect log of all of this mileage (trained well by me for his sch. C business - patting myself on the back).
I am sure he can deduct the miles going from Temp Job to Sch. C business location in Lodi.
Not sure if he can deduct travel from home to temporary service job. If it is in his "tax home", I don't think so. If Sacramento is outside the taxpayers tax home of Lodi, I think he can.
Any help on this one? No sarcasm jainen - I know I should know this but I don't and I am confused by the term tax home. I should not be trying to shoe horn a deduction into a return for a client. I should be reading and applying the tax law.