I am considering taking a promotion at work. 3 out of 5 days I would work from my regular office right next to my house. The other 2 days I would be required to travel to our other office that is 117 miles away (one way). Is that mileage, parking, and tolls tax deductible? I called the IRS and they didn't even know. They said they would have to research it and call me back within 15 days. I need to respond to the job offer tomorrow though.
State/Country relating to question: California
Calling the IRS.
My first response is no, this is not deductible but I am going to doublecheck to ensure.
Is this going to be a temporary work location? (i.e. is the new work location going to last for more than a year?)
it will last as long as i am in this position or until they no longer require me to be there 2 days a week
Generally commuting expenses are not deductible.
i found where it says commuting from job place 1 to job place 2 is though?
There is an exception if you have a "temporary" work location - then the commuting expenses may be deductible if certain other items are met.
or is that intended for a second job?
Ok I'll get to that fact pattern in minute.
So the commuting expenses to "arrive" at your work location and "leave" from your work location are not deductible for either location since the both locations are not temporary.
If you were to travel to location #1 and then as a requirement of your position, you have to travel to location #2 in the same workday - that would be deductible as an "employee business expense"
the travel home from location #2 would not be deductible though.
wow, that is tricky
If this fact pattern arises then you will want to keep a mileage log book to keep track of the miles driven.
Basically, the commuting expenses are not deductible.
i mean, anyone can make that fact pattern happen
But if your employer requires you to travel to to another business location after arriving to work, that would be deductible.
I suppose they could make that happen but not many employers require you to travel somewhere after you have arrived to work.
so i can go into the office, check my email then leave for the other office and it will be tax deductable?
If they do then they generally reimburse you.
lol what will the auditor say though?
If your employer is not reimbursing you for the travel then it would be deductible.
I don't think an IRS auditor would refute this. I can give you some references - hang on.
they are not reimbursing me because they are trying to make me move
and would the opposite be true? if i stopped by my main office on the way home that would also be deductable?
OK - so it is not a requirement that you arrive to work location #1 to start your day, correct?
then it's not deductible. As I stated above, if it was required then it would be deductible.
alright, thanks for checking.
If you could get your employer to draw up a letter stating that you are required to report to work location #1 before traveling to work location #2 then you have solid support.
that is exactly what i am going to do hehe
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US Taxation specialist.