Paul Thomas, CPA wrote:
- quote -

If the IRS employer/employee tests were considered, the 18
wheeler car hauler owner/operator, who hauls for various
dealers and distributors, carries insurance specific to his
business, uses and maintains his own equipment, buys his own
fuel, and can zig zag across the country on his own
schedule, would qualify as an independent contractor. The
retiree, who drives vehicles owned or controlled by the
dealer, burns fuel supplied by the dealer, and drives a
straight line from dealership to dealership, when and where
directed by the dealer, would likely be determined to be an
employee of the dealer. I doubt that the retiree's personal
auto insurances carrier would be eager to pay a claim if he
wrecked a dealer's car while driving for hire. Nor would
the dealer's insurance carrier and floor plan underwriter be
thrilled that the dealer is putting his cars in the hands of
an uninsured or under insured driver. A personal injury
attorney would surely look to the deep pockets of the dealer
if the driver was at fault in a wreck. Seems the dealer is
taking a substantial risk to avoid payroll taxes and
expenses.

--
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"Allan Martin" <Allan[at]Badboy.com> wrote


- quote -



No doubt. But I'm referring to when the contract driver is driving the
dealer's car (from one dealership to another, to/from the auction lot, etc
is most common) and there's an accident. There was a car fire here last
summer, while the car was on the carrier, in the dealer lot. The carrier's
insurance (not the dealer) had to cover the damages.






--
Paul A. Thomas, CPA
Athens, Georgia

--
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"Paul Thomas, CPA" <paulthomascpapc[at]bellsouth.net> wrote in message
news:fguhjm$r63$1[at]panix3.panix.com...
- quote -

How does any employer handle it? Just a rough estimate but I guess there
has been billions car accidents that involved employees going to and from
work in the past.



- quote -

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"Harlan Lunsford" <hnslunsford[at]bellsouth.net> wrote:
- quote -

I'm still going to disagree with Mr. Lunsford based on one
point: He's doing it for a single client, not multiple
clients. Although it's possible for ICs to have only one
client, that's a point that strongly favors an employment
relationship. If this issue is "530'ed" in your part of the
country, fine - but that's the exception, not the rule.

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D. Stussy wrote:
- quote -

Actually this activity is properly independently contracted.
Drivers are given a car to drive to a distant location, or
the group is driven to a distant location. He then has to
get that car to the other location within a certain time
period, and otherwise he does the job on his own. All the
car dealers around here have already researched the issue.

The only thing I didn't care for was the fact that get the
car I wanted in my color (blue), it had to be driven to
Columbus from Augusta. New cars I think still should not be
driven too fast for first 500 miles, but I have no way of
knowing how fast he made that trip. But the Sable IS a
sturdy well built car and I'm satisfied. (13,000 miles in
three years!)

ChEAr$,
Harlan Lunsford, EA n LA

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"BudE" <budel...[at]msn.com> wrote:

- quote -

Commuting mileage is not deductible, merely a personal expense.

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budelvin[at]msn.com (BudE) posted:

- quote -

No.

As a sole proprietor, filing a Schedule C or C-EZ, your
mileage to the primary place of business is considered
_commuting_ -- and as such, is no more deductible than that
of any employee's travel to their place of employment.

Bill

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"BudE" <budelvin[at]msn.com> wrote

- quote -

The dealership would be considered your regular place of
business - and therefore non-deductible commuting.

FWIW: One of my retired clients does the same thing, and
he's treated as an employee. I suspect that's for liability
purposes. Wonder how your employer would handle things if
you smacked up a car.

--
Paul A. Thomas, CPA
Athens, Georgia

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"BudE" <budelvin[at]msn.com> wrote:

- quote -

No. Commuting is not deductible. You haven't established
another place of business activity. You are also probably
misclassified and should be an employee - see form SS-8.

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I'm retired and work part time (infrequently) for a car
dealership as a driver. They consider me an independent
contractor. The drive to the dealership is about 16 miles
and costs me about $4.25 in gas. Can I deduct that from my
earnings from them?

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