Arthur L. Rubin wrote:
- quote -

On this, I disagree. Where the "2-job mileage" is involved,
if EITHER job is an employee-type situation, then the
deduction goes on 2106. It doesn't matter if the other job
is SE. Only if BOTH jobs are SE does it go to Schedule C
(allocated half to each activity).

As for the trip from home to the SE location, I recognize
the recent change in attitude, but I still have a problem
with it since the SE location is still the "tax home" for
that activity. The home office may be qualified (for
paperwork/accounting/management reasons), but that in itself
doesn't make it a second location sufficient to deduct the
mileage between locations when there is a remote, static
(i.e. non-changing) location where 100% of the [SE] income
is earned. Be warned that this change that relaxes the rule
may not be based on sound reasoning.

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CBotella wrote:
- quote -

If he were going from one job as an employee to another job
as an employee (vs self employed as we have here), yes;
deductible.

ChEAr$,
Harlan Lunsford, EA n LA

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"CBotella" <cbotella[at]aol.com> wrote

- quote -

Schedule A, for sure. I would venture to say that a
Schedule C deduction for that travel won't pass muster if
audited.

--
Paul A. Thomas, CPA
Athens, Georgia

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"Arthur L. Rubin" <ronnirubin[at]sprintmail.com> wrote:
- quote -

Thanks to all who replied !! You've been very helpful.

Bonnie

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- quote -

Paul, I must question this. If TP is going from job 1 to
job 2 (albeit S/E job), wouldn't it still be deductible? I
would think it would be.

Kate, EA in PA

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"Paul" <TaxMan[at]negia.net> wrote:
<..snip
Thank you for your reply. Do you happen to know what
publication I might be able to find more information about
qualifications for claiming mileage expense?

Bonnie

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Bonnie Forman wrote:

- quote -

Well -- there are some cases which seem to specify that, if
you have a home office, and no other office, then you CAN
take mileage from your home office to your class location.

- quote -

Yes.

- quote -

Yes -- and contrary to a reply already made on the board,
the general concensus seems to be that mileage from job A to
job B is reported as a deduction on job B's form. So if you
were to travel from teaching your class TO your regular job,
the mileage would only be deductible on form 2016 as a
miscellaneous itemized deduction, while, in the situation
you specified, the deduction is properly taken on Schedule
C.

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bons77[at]NO.pacbell.net (Bonnie) posted:

- quote -

Since in the first instance you are going to a fixed
location, which you presumably rent or is provided for you,
it _used to be_ considered commuting. So your view was
correct, in the past.

My understanding is that, beginning in 2004, if you
basically work out of your home and travel to your work
locations, you can *now* consider that as a business expense
(current mileage is [at]37.5 cents per). So you now *can*
decuct this expense.

This was just covered in an IRS course with I attended for
TaxAide.

- quote -

I think so. And, since you're travelling to the new site to
earn income for your self-employment, it also would be a
business expense.

- quote -

Pub 17, Chapter 28 -- Business Expenses. In the 2004
edition, Transportation Expense is covered on page 191. The
section covers "expenses you can deduct when you are not
traveling away from home" and includes "the cost of driving
and maintaining your car."

There is a list of situations which follows that, and it
covers you explicitly.

There is also another paragraph later, which covers "Two
places of work."

I think if you read that entire section, you will be clear
on the situation.

Bill

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Bonnie Forman wrote:

- quote -

Publication 17, p184-5, If you meet the three factors for a
"tax home" then you can deduct expenses for travel on
business away from that home.

So you are correct. HOW to EXPLAIN that on your income tax
form(s) is the tricky bit!

Your-Mileage-May-Vary :-)

- RM

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Bonnie Forman wrote:

- quote -

Actually, if you have a valid home office (exclusive use
space) you CAN deduct mileage from home to your first
client.

However....

- quote -

Correct

- quote -

Correct

- quote -

Yes

- quote -

Almost, see above.

- quote -

IRS Pub 334, p 51, should suffice for a Schedule C business.

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Bonnie Forman wrote:

- quote -

Yes. The reason you get mileage in those cases is because
you are either travelling between two jobs or between two
locations for the same job.

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"Bonnie Forman" <bons77[at]NOSPAM.pacbell.net> wrote

- quote -

Basically yes. But, the distance between your regular job
as an employee and your aerobics instruction (where you are
self-employed) isn't Schedule C business related mileage.

--
Paul A. Thomas, CPA
Athens, Georgia

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Can anyone please confirm my understanding of this
particular qualification for taking mileage as an expense:

If I am a self-employed Aerobic instructor, I cannot take
mileage as an expense when traveling from my home to the
location where I teach my class. And it doesn't matter if I
have a home office. However....

If I teach a class, and then travel directly to another
location to teach another class, I can take the distance
between the two classes as a mileage expense.

Or, in addition to being self employed, I have a full time
job (employee), and when traveling from my full time job
directly to my class to teach, I can take that distance as
mileage expense.

Did you follow that :-) ??

Is my understanding of this correct? Also, can you point me
to what tax publication explains the qualifications for
taking mileage as an expense?

TIA, Bonnie

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