Schedule C EZ mileage

"tobe" wrote

To qualify, the space must be identifiable (meaning it can be pointed out) as an office/practice space, and that it is used both regularly and exclusively.

Now, I've been in dorm rooms, and most master closets these days exceed the square footage of the old dorm rooms. So I would have a hard time imagining that any space used to practice is never, ever used to oh, store a pile of dirty or clean laundry, old pizza boxes, a beer keg, etc and so on. IE: That it's not ever used by him, his roommate, or other buddies at any point in the year for purposes other than business / music practice.

So I think he'll lose the "home office" based on not having an identifiable, exclusive and regular place in the "home" to practice.

This seems to be the regular place of work. That would be commuting - which is the regular back and forth between your place of living and your place of working. Commuting is not deductible.

However, side trips to the music store for supplies, etc would be.

Again, the space must be used regularly and exclusively, which a part-time space in a home that's not his .......highly unlikely that this space qualifies also.

Which brings up the last and most important point. Home office can only be deducted if that taxpayer pays for the home. I doubt he writes the check on his parent's mortgage, or the utility bills, etc.......

And it's highly likely he's not paying the dorm rent either......that being footed by mom -n- pop.

Correct. Likely not an exclusive-use area.

No. See Commuting.

Still commuting and non-exclusive use.

Just because a home office doesn't qualify for the deduction of rent doesn't mean it doesn't qualify for other things. See §280A(f)(4), which says,

"Nothing in this section shall be construed to disallow any deduction allowable under section 162(a)(2) (or any deduction which meets the tests of section 162(a)(2) but is allowable under another provision of this title) by reason of the taxpayer?s being away from home in the pursuit of a trade or business (other than the trade or business of renting dwelling units)."

Stu

But driving from one's residence (which need not be the primary one) to one's tax home (only place of work) is still commuting.

Of course. My point was that just because a home office doesn't qualify for the home office deduction does not mean it doesn't qualify as a home office for other purposes. If he uses his home as an actual office to conduct his business, that could well be his tax home.

Stu

What if he was performing at 2 places during the school year? Then would he have 2 places of work, meaning that commuting to either place is not deductible? Or can he pick one of the places as his place of work, and deduct commuting mileage to the other place, or can he deduct commuting mileage to both places?

Also, would expenses would go on form 2106, and then line 24 of 1040 ("Certain business expenses of ... performing artists ...") as an adjustment to income?

What are some of the things he could do at his dorm room to make it his place of business, in regards to being a performing artist?

wrote

My kid works at McDonalds and Burger King. Driving to and from work is commuting.

Now, driving between two places of work - work to work - is deductible, on schedule A, not schedule C, unless they're self-employed and the jobs are in the same field.

As an employee - yes.

Do they qualify as a performing artist?

Is this the kid playing church music? I've got a difficult time seeing that as a performing artist.

wrote

It HAS to be used regularly and exclusively for his practice - nothing else, ever - and - he has to be the one paying the full bill for the dorm. If he's not, which is often the case, and especially with a roommate, there's no deduction.

I though that was the requirement to deduct it as a home office, not to have it be his place of business.

If a computer programmer uses his spare bedroom as his office, but also lets friends sleep there, then he doesn't get a home office deduction; but it's still his place of business.

- and - he has to be the one paying the full bill for the dorm. If

If someone rents an apartment with a roommate (and pays part of the total rent), and uses part of it as a home office, I don't see that the roommate paid some of the rent as preventing the home office deduction.

Seth

That's my understandint as well. In fact the code specifically says that you can deduct storage space for a home office even if it's not used exclusively and solely for the business. As a result it is clear that a home office is ok to have even if it doesn't qualify for the rent deduction.

Stu