闲着没事，帮你看了下1， 没说从上班地点到出租房，家里办公可以。

https://www.irs.gov/publications/p527?

 

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. See Pub. 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.