Travel time is counted toward real estate professional test based on same rules
as for deducting transportation expenses.
publication 463 - page 15
Commuting expenses. You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal
commuting expenses. You cannot deduct commuting expenses no matter how far your home is from your regular place of work. You cannot deduct commuting expenses even if you work during the commuting trip.
Office in the home. If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)
Examples of deductible
transportation. The following examples show when you can deduct transportation expenses based on the location of your work and your home.
You regularly work in an office in the city where you live. Your employer sends you to a 1-week training session at a different office in the same city. You travel directly from your home to the training location and return each day. You can deduct the cost of your daily round-trip transportation between your home and the training location.
Your principal place of business is in your home. You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business.
You have no regular office, and you do not have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.
Real Estate Pro: Law
•IRC § 469(c)(7): Real estate professional defined (special rules for taxpayers in real property trades or businesses.
•IRC § 469(c)(7)(A)(ii) and Reg. 1.469-9(e)(3): Each interest
in a rental real estate activity is a separate activity for purposes of meeting the material participation tests.
•Reg. § 1.469-9(g): Election available to group all rental real estate as one activity. Must be a written statement filed on an original return.
Let me know if you need any help.