Rental Property Mileage?

[Jiggers]

Taxpayer has rental property about 60 miles from his residence.

He needs to check on once per month to verify that the yard is being maintained properly and that the person renting it is abiding by the rental restrictions.

Can he deduct 120 miles (round trip) times 12 months for checking on this property?

[Gretel]

I don't see why he shouldn't be able to do so. I have a client myself who has two rental properties some hundred miles away and drive there every month. I didn't hesitate to take the SMR but your post right away made me question this.

[Gene V]

I also have deducted mileage, See Tab. 7 TTB

Local transportation expenses. Transportation expenses incurred
in rental activities are deductible. The taxpayer can deduct
either actual expenses or the standard mileage rate for an auto
(48.5 cents per mile for 2007). See Tab 10 for more information
about auto expenses.

Travel expenses. Expenses for traveling away from home, such
as transportation and lodging, are deductible if the primary purpose
of the trip is to manage, collect rental income, conserve,
or maintain the rental property. See Tab 8 for more information
about travel expenses.

[OtisMozzetti]

Were the trips actually taken to the rental property?

Were the trips actually taken to the rental property? Is there evidence to support that claim? Was the primary purpose of the tips to check on the rental property? What if the rental property was located in Hawaii?

[OtisMozzetti]

Were the trips actually taken to the rental property?

Were the trips to the rental property actually taken? Is there evidence to support that all the trips were taken? Was the primary purpose that of checking on the rental property? What if the rental property was located in Hawaii and the taxpayer is located on the U.S. mainland?

[Gretel]

These are certainly valid questions. My client doesn't have to go to Hawai but has to drive all day to get to rental (multiple-unit low income housing). He does most of the repairs himself and I would take the travel expenses even if it was Hawai.

[wvtaxguy]

Mileage to the rental properties as you describe are certainly deductible as a legitimate business expense. They meet the necessary (every day of the month would not be necessary) and usual and customary under the circumstances. I suggest the client maintain a driving log to support the trips.