What does commuting refer to in terms of tax?

Commuting refers specifically to the travel between a person's personal home and their workplace. This is considered personal travel rather than business-related travel. For tax purposes, commuting costs are not deductible because they are viewed as personal expenses incurred by the employee.

The other options pertain to different types of travel that may have tax implications. For example, travel for business meetings is business-related and may be deductible if certain conditions are met. Similarly, travel for vacation purposes is entirely personal and does not involve any work-related claims. Traveling between different states for employment may involve issues related to travel deductions as well, but it is not classified as commuting in the same sense. Thus, commuting is distinctly characterized by the routine nature of traveling from home to work.