Allowable Mileage or Commuting??

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?

> > >
Reply to
R. Pile
Loading thread data ...

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:

formatting link

Reply to
Thomas Healy

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

Reply to
Mike Lewis

BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.