Quote:
Originally Posted by Camron Rust
Note the line about temporary locations....
I think this implies that someone only doing officiating for income can only deduct their mileage for games outside of their metro area but someone with a day job can deduct it at all times.
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Indeed, that's how I read it from the text in the publication. Not just full-time officials, but anyone whose primary place of business is their home. If you work from home and that's your 'regular job' location, then any commuting to temporary work locations in your metro area would be considered non-deductible.