Commuting between w-2 job 1 & sole prop job 2

Mar 17, 2005 1 Replies

I'm confused and looking for a little clarification on an issue: Publication 17, Chapter 28 is very confusing and skirts the issue. In Figure 28-B it states "Most employees and self employed persons can use this chart. (Do Not use this chart if your home is your principal place of business see Office in the home" (This is the chart that shows commuting between job 1 & job



2 (and vice versa) is deductible.) "Office in the home. If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See chapter 30 for information on determining if your home office qualifies as a principal place of business.) " Question Is: So can a person deduct the cost of going from "sole proprietorship home office job" (call it job 2) to "w-2 based job 1" and vice versa? Furthering the example.... I wake up, get coffee. Go to home office, check/respond to emails, research pricing (whatever) leave office go to w-2 job. Leave w-2 job go straight to home office... check emails, mail packages (whatever) go home eat dinner.... Is that mileage deductible under other expenses, what forms need to be filled out, or just an outright NO!. thanks in advance (I was referred here by fatwallet.com)

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Agreed, as the other poster can't FIND the correct issue.

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I find I must disagree with the other reply. Your mileage IS deductible, as being between two jobs in DIFFERENT trades. In general, the method I use would be to deduct mileage under the job the travel is to -- hence, the mileage from job 2 to job 1 would be an employee business expense (Form

2106), copied to miscellaneous itemized deductions subject to the 2% limit (which takes out the deduction for almost all), and then usable only if you itemize deductions -- while the mileage from job 1 to job 2 is deductible on the schedule C for your business. The sections you quoted relate to persons who only have one trade or business.

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