Allowable Mileage or Commuting??

#1 03-13-2005, 10:37 PM

"R. Pile" <michael.bratt[at]wdn.com> wrote:

- quote -

> Taxpayer works under contract as a recruiter for employment
> agencies; she receives a 1099-MISC from each at the end of
> the year and completes a Schedule C. One company provides a
> semblance of office space (cubicle) that she can use;
> another company does not. She elects to do much of her work
> at home - basically a laptop and a cell phone on the dining
> room table. She does not meet the qualifications for the
> office in home.
> However, she does travel to the company location from home
> several times a week (30 miles roundtrip). Is that
> considered non-deductible commuting mileage (whether or not
> office space is available at the company location) or is it
> deductible mileage for self-employment? She also visits
> clients either directly from home or from the company
> location. Is that mileage deductible?

Based on the facts as stated, both the trips to the office she uses for her
own convenience as well as trips to the clients should be deductible as
business expenses.

Mike Lewis, CPAA

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03-12-2005, 11:24 AM

"R. Pile" <michael.bratt[at]wdn.com> wrote:

- quote -

> Taxpayer works under contract as a recruiter for employment
> agencies; she receives a 1099-MISC from each at the end of
> the year and completes a Schedule C. One company provides a
> semblance of office space (cubicle) that she can use;
> another company does not. She elects to do much of her work
> at home - basically a laptop and a cell phone on the dining
> room table. She does not meet the qualifications for the
> office in home.
> However, she does travel to the company location from home
> several times a week (30 miles roundtrip). Is that
> considered non-deductible commuting mileage (whether or not
> office space is available at the company location) or is it
> deductible mileage for self-employment? She also visits
> clients either directly from home or from the company
> location. Is that mileage deductible?

Commuting from home to company or client location. But
travel from the first job location of the day (whether
client or company) to the last job location of the day is
deductible. So if the client is closer to home, stop there
first.

--
Tom Healy, CPA
Boulder, CO
Web: http://www.tomhealycpa.com

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#-1 03-09-2005, 08:42 PM

Taxpayer works under contract as a recruiter for employment
agencies; she receives a 1099-MISC from each at the end of
the year and completes a Schedule C. One company provides a
semblance of office space (cubicle) that she can use;
another company does not. She elects to do much of her work
at home - basically a laptop and a cell phone on the dining
room table. She does not meet the qualifications for the
office in home.

However, she does travel to the company location from home
several times a week (30 miles roundtrip). Is that
considered non-deductible commuting mileage (whether or not
office space is available at the company location) or is it
deductible mileage for self-employment? She also visits
clients either directly from home or from the company
location. Is that mileage deductible?

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

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