nment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false Deductible transportation expenses: a. Include meals and lodging Ob. Do not include dally experises for transportation between the taxpayer's home and temporary work locations if the taxpayer has a regular place of business Oc. Do not include the normal costs of commuting Od. Include only costs incurred while away from home