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Old 06-21-2006, 05:31 AM
Benjamin Yazersky CPA
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Posts: n/a
Default Re: How to account for travel mileage!!

"Eric Anderson" <eganders[at]yahoo.com> wrote:

- quote -

> Can someone tell me what the rules are for proper accounting
> of travel mileage?
> If you go to work and travel to a work related location and
> back to work and then go home, I understand that you should
> be covered for the mileage from work to the work related
> location and back to work but not from home to work and from
> work to home.
> Now, what if you go from home to the work related location
> and back home and it is shorter than if you went from work,
> to the work related location, then back to work?
> Now, what if you go to the work related location and back
> home and it is longer than if you went from work, to the
> work related location, and back to work?
> What if you go to the work related location from home, back
> to work then back to home?
> Is there a general "rule of thumb"?



You should check out the rules for accountable plans, if
you are an employee. There is also an IRS publication that
deals with your issues www.irs.gov

___________________________________
<<< Benjamin Yazersky, CPA [NJ & NY] > > -----> real address on hobokeni or hobokenx <-----

"This written advice was not intended or written to be used,
and it cannot be used by any taxpayer, for the purpose of
avoiding penalties that may be imposed on the taxpayer."

(The foregoing legend has been affixed pursuant to U.S.
Treasury Regulations governing tax practice.)

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >
  #2  
Old 06-21-2006, 05:31 AM
San Diego CPA
Guest
 
Posts: n/a
Default Re: How to account for travel mileage!!

"Eric Anderson" <eganders[at]yahoo.com> wrote:

- quote -

> Can someone tell me what the rules are for proper accounting
> of travel mileage?
> If you go to work and travel to a work related location and
> back to work and then go home, I understand that you should
> be covered for the mileage from work to the work related
> location and back to work but not from home to work and from
> work to home.


Correct.

- quote -

> Now, what if you go from home to the work related location
> and back home and it is shorter than if you went from work,
> to the work related location, then back to work?


No deduction, travel that starts or ends at your home is
considered commuting. Therefore, if you travel directly
between your home and a work site, it's commuting.

- quote -

> Now, what if you go to the work related location and back
> home and it is longer than if you went from work, to the
> work related location, and back to work?


No deductible mileage. See above

- quote -

> What if you go to the work related location from home, back
> to work then back to home?


Assuming you're going back to work to do meaningful work
(i.e., not just driving through the parking lot to say you
went there) then the mileage from the work-related location
to work is deductible. The mileage to/from home is not.

- quote -

> Is there a general "rule of thumb"?

You stated the rules in your first paragraph.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >
  #1  
Old 06-21-2006, 05:31 AM
Stuart A. Bronstein
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Posts: n/a
Default Re: How to account for travel mileage!!

"Eric Anderson" <eganders[at]yahoo.com> wrote:

- quote -

> Can someone tell me what the rules are for proper accounting
> of travel mileage?
> If you go to work and travel to a work related location and
> back to work and then go home, I understand that you should
> be covered for the mileage from work to the work related
> location and back to work but not from home to work and from
> work to home.


Right.

- quote -

> Now, what if you go from home to the work related location
> and back home and it is shorter than if you went from work,
> to the work related location, then back to work?


That's like going directly to work - no deduction.

- quote -

> Now, what if you go to the work related location and back
> home and it is longer than if you went from work, to the
> work related location, and back to work?


Doesn't matter. It's your personal choice to take that
route, so it's your personal mileage and not deductible.

Now, if your employer requires you to bring your car to work
for some reason but doesn't pay your mileage, you might have
somewhat of an argument. But others here will know about
that better than I do.

- quote -

> Is there a general "rule of thumb"?

Yeah, the rule of thumb is that whenever you drive directly
from home to wherever you are working at the moment, it's
personal, non- deductible mileage.

Stu

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >
 
Old 06-21-2006, 05:31 AM
Bill
Guest
 
Posts: n/a
Default Re: How to account for travel mileage!!

eganders[at]yahoo.com (Eric=A0Anderson) posted:

- quote -

> Can someone tell me what the rules are for
> proper accounting of travel mileage?
> If you go to work and travel to a work related
> location and back to work and then go home, I
> understand that you should be covered for the
> mileage from work to the work related location
> and back to work but not from home to work
> and from work to home.
> Now, what if you go from home to the work
> related location and back home and it is
> shorter than if you went from work, to the work
> related location, then back to work?
> Now, what if you go to the work related
> location and back home and it is longer than if
> you went from work, to the work related
> location, and back to work?
> What if you go to the work related location
> from home, back to work then back to home?
> Is there a general "rule of thumb"?


Eric, I am sure someone is going to give you answers for
each specific question, but your final query set me to
laughing. So in a humorous spirit, let me share an
anecdote:

"Back in the day" (over 30 years ago), my large firm
assigned me to serve a client in Baltimore. (Our office was
in downtown DC.) And the company reimbursed me for travel
expense -- which was in cents per mile for the round trip.

Therefore, this wasn't an IRS issue for me -- but a far more
fastidious gatekeeper ruled at our home office. His name
was Hal Whittaker, and he checked all expense account
statements.

Well, over time, I found my relationship with the client had
improved to the point where meetings could be scheduled at
_my_ convenience, and since I lived north of DC, it was just
great if we met either first thing in the morning or in
mid-afternoon ... because either way, I was avoiding the DC
rush hour.

But I hadn't reckoned with _Hal_. Since the total miles were lower when
I traveled from my home to Baltimore (even though I returned to my
office in DC), I would claim a lower amount of mileage on those days
when I had one leg of the trip shortened by either leaving from or
returning to my home.

But Hal noticed the discrepancy, and rejected the expense
account. "Since the round trip to Baltimore had always been
50 miles, why did it suddenly become _40_ on this particular
day?" he asked. My office manager quickly resolved the
issue for me: He dictated that all trips to Baltimore
should always be reimbursed for the "office-to-office"
distance, regardless of other facts.

Of course, in those days, we were talking about maybe 8
cents per mile reimbursement, so this wasn't in the grand
theft class, but it made life simple for Hal -- and
therefore, for me.

Now, the IRS is kind of like Hal in some ways, but they have
specific rules to cover all of those situations you've
outlined -- and more -- and there's a pretty good discussion
of them in Chapter 26 of Pub 17. The "Transportation
Expenses" section has a nice chart (Figure 26-B) on page 173
of the 2005 tax year edition. I recommend you read that
entire chapter.

Oh, and thanks for bearing with me, on my trip down memory
lane.

Bill

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >
  #-1  
Old 06-20-2006, 06:12 AM
Eric Anderson
Guest
 
Posts: n/a
Default How to account for travel mileage!!

Can someone tell me what the rules are for proper accounting
of travel mileage?

If you go to work and travel to a work related location and
back to work and then go home, I understand that you should
be covered for the mileage from work to the work related
location and back to work but not from home to work and from
work to home.

Now, what if you go from home to the work related location
and back home and it is shorter than if you went from work,
to the work related location, then back to work?

Now, what if you go to the work related location and back
home and it is longer than if you went from work, to the
work related location, and back to work?

What if you go to the work related location from home, back
to work then back to home?

Is there a general "rule of thumb"?

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >
 

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