Is the commute an every day commute, or does this friend (spouse) work from home sometimes? Is there a closer office than the one 50 miles away?
By the way, is it 25 miles each way, which would add up to 50 miles each day, or 50 miles each way, adding up to 100 miles each day?
I don't think the North/South thing matters. If it's an every day 50 mile commute to the same office, the IRS rules are that the "normal" commute miles to the first stop be deducted from trip mileage.
In my experience, no one ever checked unless it was egregious.
By the way, is it 25 miles each way, which would add up to 50 miles each day, or 50 miles each way, adding up to 100 miles each day?
I don't think the North/South thing matters. If it's an every day 50 mile commute to the same office, the IRS rules are that the "normal" commute miles to the first stop be deducted from trip mileage.
In my experience, no one ever checked unless it was egregious.