Mileage Deductions When Driving for Both Business and Non-Business.

I can't seem to find a straight answer at the IRS site (or anywhere else) on this one: I'm a consultant. Say I have a client that's a mile (for easy math) from my house. I'm going out to my client when my wife calls and asks me to run to the cleaners, which is 1 mile in another direction. So, during my drive, I travel 4 miles: 1 to the client, 2 from the client to cleaners, 1 from the cleaners to home. Now, do I deduct what the travel WOULD have been had I not made the side trip (2 miles to and from the client)? the whole trip since business was part of it? From home to client to cleaners? Thanks,

Jeff

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Reply to
Jeff
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snipped-for-privacy@gmail.com (Jeff) posted:

First of all, unless your home is your primary business location (office in your home), your travel to your client's location from your home is considered _commuting_, and not expensable. (See Pub 17, page 171, Figure 26-B, for an illustration of this principle.) If your home is your sole place of business, then the travel to that site would be a legitimate expense IMO -- but, in any event, any extra mileage added for personal purposes would definitely _not_ be proper. Bill

Reply to
Bill

You deduct what the mileage would have been (provided you can calculate it) without the personal detour.

Reply to
Shyster1040

"Jeff" wrote

Don't think too hard. Your deduction is the two miles that are business related. The additional miles are personal in nature and not deductible. As far as I care, the same two miles would be business related if the cleaners are next door to the client and you walked over and picked up your laundry before or after meeting with the client. Now, a sly auditor would look for a pattern of meeting with that client on a regular basis (like when your shirts are ready).

-- Paul Thomas, CPA snipped-for-privacy@bellsouth.net

Reply to
Paul Thomas, CPA

IF you maintain an office in your home, you would deduct 2 miles. If not, its commuting, and you deduct no miles.

Reply to
Fuzzy Faced Leader

Thanks all. I thought that was the case (that I just deduct what the mileage would have been had I not run the personal errand). Just wanted to make sure I wasn't missing something and/or over/under thinking it. Jeff

Reply to
Jeff

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