Discussion:Commuting or Mileage

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Discussion Forum Index --> Tax Questions --> Commuting or Mileage


Skq9545 (talk|edits) said:

6 February 2007
I read some of the previous answers on this topic. Have a client whose husband commuted to a casino to deal cards on the weekends. I think he may have stayed overnight on some of the weekends, but will have to double check the facts. Last year's preparer completed form 2106 for mileage to the tune of $6000+ dollars. Is this commuting or is this mileage? I didn't take the mileage when I first input the data for the tax form and of course, they are getting a lot less on the return than last year. She practically fell through the floor - that couldn't be right. Okay, we can take another look at it.

Solomon (talk|edits) said:

6 February 2007
Assuming he had no other job from which he was driving to the casino but is going directly from home to the casino, I see it as commuting.


Were this his only job and principal place of business was at home, then deductible.  Nevertheless, as you describe it, that would be impossible.

Skhyatt (talk|edits) said:

6 February 2007
If this is a 2nd job, I believe this would be commuting mileage. I'm assuming when you say "on weekends" that client commuted from home to the casino?

Michaelstar (talk|edits) said:

6 February 2007
This would need to be a 2nd job for this to be deductible mileage. If it is his "only" job it is commuting and non deductible.

Skq9545 (talk|edits) said:

6 February 2007
I believe this was his only job. I believe he commuted from home to the casino. Will have to get some clarification tomorrow. They aren't going to be happy campers if they don't get to take the deduction this year, when the preparer let them take it last year. I may have some explaining to do.

Skhyatt (talk|edits) said:

6 February 2007
If this is clients 2nd job, it would only be deductible miles if traveling from main job to 2nd job. If traveling from home to 2nd job, I don't believe it is deductible mileage.

Deback (talk|edits) said:

February 6, 2007
Sure sounds like commuting miles to me.

Janakpatel (talk|edits) said:

6 February 2007
100% commuting

Skq9545 (talk|edits) said:

6 February 2007
Could this be considered travel expense? According to Master Tax Guide, a deduction is allowed for orginary and necessary traveling expenses. Individuals are away from home if if their duties require them to be away from the general area of their tax home for a period substantially longer than an ordinary workday.

Death&Taxes (talk|edits) said:

6 February 2007
You did not tell us how far he is driving to this casino for work. Might impact the answer.

IntlTax (talk|edits) said:

6 February 2007
The distance he travels has no bearing on whether he is commuting. The casino is his "tax home" and therefore travel between his residence and the casino (his regular work location) is commuting. He is not traveling while away from his tax home.

CATAXES (talk|edits) said:

6 February 2007
Distance does have a bearing. His first job and his residence establish his "tax home". A job at the casino may indeed be "away from his tax home" and eligible for travel expenses.

IntlTax (talk|edits) said:

6 February 2007
So let's say the distance between the residence and the regular work location is, alternatively: 1 mile, 5 miles, 10 miles, 100 miles, or 1,000 miles. At what point does the travel between the residence and the regular work location stop being commuting and start being deductible travel expenses?

Skq9545 (talk|edits) said:

6 February 2007
To clarify, the distance to the casino one way is 95 miles. He only has the one job as a casino dealer. I think it is commuting and non-deductible and did not take it as a deduction. Last year he was given the deduction on a 2106 and it was over $6,000.

Deback (talk|edits) said:

February 6, 2007
The occupation listed on Form 2106 might alert the IRS to audit his 2005 return. If his return is audited, the IRS will disallow the entire $6,000 deduction.

Trixied1 (talk|edits) said:

3 November 2007
DEFINITELY COMMUTING, DEFINITELY WILL BE DISALLOWED IF AUDITED BY IRS.

Donniecastleman (talk|edits) said:

5 November 2007
Yep, he'd have to be working another regular job close to home, then I'd take the mileage, otherwise it's commuting if it's his only job, doesn't really matter where you live in the grand scheme of things, even then he may be battling the "temporary job location" classification if he's been there longer than a year.

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