Vehicle Deductions...

[choneyse]

I am trying to more clearly understand what constitutes as "business miles" on my truck that I also use for my daily driver.

I have a steady, 40 hour a week day job, and then I work as a freelance theatrical carpenter in the evenings. A majority of evenings I go directly from my day job, to the scene shop that is provided to me by one of the theatre companies I am contracted for. I am contracted on a year by year basis with summers being off, although I still have access to my shop in the summer, and build for other theatre companies in the same space. Would this space be considered a "temporary" work location since I am only contracted on a yearly basis, or would it not be since I have access to it year round.

If it's NOT considered a temporary work location, am I allowed to write off the mileage from my day job to my scene shop? What about from my scene shop back home?

It is my understanding that I CANNOT count miles when I am driving from my home to my scene shop on days that I do NOT go to my day job, but what about days when I am leaving from my house to go to Lowe's to pick-up lumber to then take to my scene shop?

Any help in more clearly understanding my business mileage would be greatly appreciated.

[Tom Young]

Originally Posted by choneyse

I am trying to more clearly understand what constitutes as "business miles" on my truck that I also use for my daily driver.

If it's NOT considered a temporary work location, am I allowed to write off the mileage from my day job to my scene shop? What about from my scene shop back home?

It is my understanding that I CANNOT count miles when I am driving from my home to my scene shop on days that I do NOT go to my day job, but what about days when I am leaving from my house to go to Lowe's to pick-up lumber to then take to my scene shop?

I deduct every mile that I drive to and from my home office including contract work locations. It seems from your description that you would be able to do the same.

Take a look at the information in Chapter 14 of IRS Publication 463 - http://www.irs.gov/pub/irs-pdf/p463.pdf and pay particular attention to the section on page 15 titled "Examples of Deductible Transportation".

Tom