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I am considering taking a promotion at work. 3 out of 5 days

 
USTaxAdvising's Avatar
  • Answered by:USTaxAdvising
  • CPA
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Customer Question

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.

 

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State/Country relating to question: California

Already Tried:
Calling the IRS.

Submitted: 344 days and 19 hours ago.
Category: Tax
Value: $54
Status: CLOSED

Accepted Answer

Expert:  USTaxAdvising replied 344 days and 19 hours ago.


USTaxAdvising :

Hi -

USTaxAdvising :

My first response is no, this is not deductible but I am going to doublecheck to ensure.

USTaxAdvising :

BRB.

USTaxAdvising :

Is this going to be a temporary work location? (i.e. is the new work location going to last for more than a year?)

Customer :

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

USTaxAdvising :

Ok.

USTaxAdvising :

Generally commuting expenses are not deductible.

Customer :

i found where it says commuting from job place 1 to job place 2 is though?

USTaxAdvising :

There is an exception if you have a "temporary" work location - then the commuting expenses may be deductible if certain other items are met.

Customer :

or is that intended for a second job?

USTaxAdvising :

Ok I'll get to that fact pattern in minute.

USTaxAdvising :

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.

USTaxAdvising :

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"

USTaxAdvising :

the travel home from location #2 would not be deductible though.

Customer :

wow, that is tricky

USTaxAdvising :

If this fact pattern arises then you will want to keep a mileage log book to keep track of the miles driven.

USTaxAdvising :

Somewhat ;)

USTaxAdvising :

Basically, the commuting expenses are not deductible.

Customer :

i mean, anyone can make that fact pattern happen

USTaxAdvising :

But if your employer requires you to travel to to another business location after arriving to work, that would be deductible.

USTaxAdvising :

I suppose they could make that happen but not many employers require you to travel somewhere after you have arrived to work.

Customer :

so i can go into the office, check my email then leave for the other office and it will be tax deductable?

USTaxAdvising :

If they do then they generally reimburse you.

USTaxAdvising :

Theoretically, yes.

Customer :

lol what will the auditor say though?

Customer :

"nice try"

USTaxAdvising :

If your employer is not reimbursing you for the travel then it would be deductible.

USTaxAdvising :

I don't think an IRS auditor would refute this. I can give you some references - hang on.

Customer :

they are not reimbursing me because they are trying to make me move

Customer :

and would the opposite be true? if i stopped by my main office on the way home that would also be deductable?

USTaxAdvising :

OK - so it is not a requirement that you arrive to work location #1 to start your day, correct?

Customer :

correct

USTaxAdvising :

then it's not deductible. As I stated above, if it was required then it would be deductible.

Customer :

alright, thanks for checking.

USTaxAdvising :

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.

Customer :

that is exactly what i am going to do hehe

USTaxAdvising :

no problem. If you ever have any further questions please feel free to ask me directly here - http://www.justanswer.com/finance/expert-ustaxadvising/

Customer :

thanks

USTaxAdvising :

You good?

Expert TypeCPA
Category: Tax
Pos. Feedback: 98.3 %
Accepts: 791
Answered: 5/8/2012

Experience: US Taxation specialist.

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