- quote -

Temporary work location. If you have one or more regular
work locations away from your home and you commute to a
temporary work location in the same trade or business, you
can deduct the expenses of the daily round-trip
transportation between your home and the temporary location,
regardless of distance.

If your employment at a work location is realistically
expected to last (and does in fact last) for 1 year or less,
the employment is temporary unless there are facts and
circumstances that would indicate otherwise.

If your employment at a work location is realistically
expected to last for more than 1 year or if there is no
realistic expectation that the employment will last for 1
year or less, the employment is not temporary, regardless of
whether it actually lasts for more than 1 year.

If employment at a work location initially is realistically
expected to last for 1 year or less, but at some later date
the employment is realistically expected to last more than 1
year, that employment will be treated as temporary (unless
there are facts and circumstances that would indicate
otherwise) until your expectation changes. It will not be
treated as temporary after the date you determine it will
last more than 1 year.

If the temporary work location is beyond the general area of
your regular place of work and you stay overnight, you are
traveling away from home. You may have deductible travel
expenses as discussed in chapter 1 of Publication 463:

http://www.irs.gov/publications/p463/index.html

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kyle wrote:

- quote -

Let's clarify one thing first. You mention your "S-corp is
in FL." But you say that YOU want to deduct the mileage.
Question is, who is doing the work? Are the contracts by
and between the employer and you, or your S corp? I suspect
the latter, so here's the way I do it.

My S corp does the work for "my" clients. True, they really
know me and know that I personally do their taxes, their
books, etc, but they also know that they make the checks
out to my corporation. So you see legally, it's the
corporation that does the work. All travel by me personally
is reimbursed to me by the corporation at 44.5 cents per
mile. I settled up with the corporation once a year,
December 31st.

This "accountable" plan specifies the mileage that is
reimbursable and that which is not (like my commuting
to/from office).

There; That's the simple way to do it. But remember this,
too; that it should be your corporation that pays
everything; not you. Or if necessary, your corporation
should have an accountable plan and formerly reimburse you
for travel, meals, taxis, parking, mileage; etc.

ChEAr$,
Harlan Lunsford, EA n LA

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

OK.. been searching through the archives.. haven't found an
exact answer to my question but a starting point.. an old
post said something like this:

- quote -

Well, here's the thing. My primary residence is in Tampa,
fl. My S-CORP is in FL. My last 3 month contract (the
length varies) was in NYC. SO, anything basically related
to traveling (commuting even via subways) I deducted. Well,
I now have a 4 month contract in Tampa, FL.

I want to deduct mileage.

Technically, it is a temporary jobsite. I don't really have
an "office" per se. Closest thing would be my home, right?
So can I deduct this mileage?

ps- I posted this in misc.taxes but didn't get a response so
figured maybe this group is a little more active..

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >