Commute travel is any travel between your home and administratively assigned office, or if you are a roaming employee, it is travel from your home to your first destination in your metropolitan area and from your last destination in your metropolitan area to your home.
Roaming employee – Employees who don’t report to their administrative office or have fixed working locations because their jobs require them to go to various temporary work locations.
Metropolitan Area – For the purposes of this policy, an employee’s primary work location is defined as the general area where they perform the majority of their daily work. Per IRS Publication 463, “[A] metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area.” Therefore, a roaming employee's metropolitan area is the city limits and recognized suburbs of their primary work location(s).
READ: Commute Policy 10-18
Example: A remote employee travels to their designated office building once a month for team meeting. They drive down the night before and stay in a hotel to be fresh and ready for the next day's meeting. This entire trip is a commute and all the expenses are taxable to the employee. (ie, personal car milage, lodging, food, agency booking fee)