还是看IRS自己的文件准确

Local transportation expenses.

You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business.

https://www.irs.gov/pub/irs-pdf/p527.pdf

我 的理解是你不需要有home office或是公司来deduct你的上述“ordinary and necessary local transportation expenses”，因为这是“operating expense”，但是你若没有home office， 你不可以deduct上述“transportation expenses incurred to travel between your home and a rental property”，因为这算是 “commuting costs”而不能deduct，就如你不能deduct你平时上班的mileage一样。所以是两种费用“operating expense”和“commuting costs”的区别。

所有跟帖： 

• 所以，如果的home office 占20%的面积，你的车也对应抵20% 的成本是合理的。 -怀着我的梦想- ♀ (0 bytes) () 04/19/2016 postreply 09:14:46