Special Trivia Question for 3/24/2026 (Driving Expenses):

IRS Revenue Ruling 1999-7 established that traveling from one’s home to a temporary work location, outside of a taxpayer’s metropolitan area, is a deductible business expense.

How does this ruling define “metropolitan area?”

A. 25 miles from the taxpayer’s residence
B. 50 miles from the taxpayer’s residence
C. Anywhere outside the taxpayer’s Metropolitan Statistical Area
D. Any location that realistically requires more than an hour of driving
E. No definition is provided

As you can imagine, the lack of clear guidance can be problematic, and “metropolitan area” is a facts-and-circumstances determination.

Notably, the IRS claimed that the entire state of Wisconsin was one taxpayer’s metropolitan area, though fortunately, the courts disagreed.

A useful rule of thumb may be 50 miles. That isn’t an official number in regards to business expenses, but that is the number used to define metropolitan area for IRS personnel and other federal employees, and for members of Congress.