Vehicle Mileage (Ughh!!)

[LindaK]

I've been doing taxes for 25 years and this topic still drives me nuts!
Taxpayer is a minister who lives in a parsonage. He also rents farm buildings out of town and raises sheep there. So the mileage driving out to the farm is the question.
..Option 1 - it is Schedule F expense, round trip. Obviously the best result. He does his office work and sales calls, etc. from the home, but does not qualify for Office-in-home (no exclusive-use) and he has no housing expenses anyway because it is a parsonage. But does that mean that driving to the farm is just 'commuting' mileage?

..Option 2 - Since he works at both jobs in the same day, he could claim mileage between jobs. And often he goes back-and-forth between jobs more than once a day, so the trip back also would qualify as 'between jobs' in the same day. In that case, does he take the mileage as a Sch. F expense or on 2106? He doesn't have enough to itemize otherwise, but the 2106 expense would likely put him into that category so he would get 'some' benefit.

Advice would be appreciated!

[Larmil]

The Lord is my shepherd -

I've been doing taxes for 25 years and this topic still drives me nuts!
Taxpayer is a minister who lives in a parsonage. He also rents farm buildings out of town and raises sheep there. So the mileage driving out to the farm is the question.
..Option 1 - it is Schedule F expense, round trip. Obviously the best result. He does his office work and sales calls, etc. from the home, but does not qualify for Office-in-home (no exclusive-use) and he has no housing expenses anyway because it is a parsonage. But does that mean that driving to the farm is just 'commuting' mileage?

..Option 2 - Since he works at both jobs in the same day, he could claim mileage between jobs. And often he goes back-and-forth between jobs more than once a day, so the trip back also would qualify as 'between jobs' in the same day. In that case, does he take the mileage as a Sch. F expense or on 2106? He doesn't have enough to itemize otherwise, but the 2106 expense would likely put him into that category so he would get 'some' benefit.

Advice would be appreciated!

Does he raise sheep for a profit motive or is it a 'hobby'?

[LindaK]

Does he raise sheep for a profit motive or is it a 'hobby'?

It is not always profitable but it is a for-profit enterprise. He raised sheep for many years before going into the ministry, so he has the expertise, and puts in enough hours to show that it is done to make money.

[Larmil]

It is not always profitable but it is a for-profit enterprise. He raised sheep for many years before going into the ministry, so he has the expertise, and puts in enough hours to show that it is done to make money.

What I would do (and I may be wrong) is to take the mileage on the Schedule F. There are many people wiser on this forum and I may stand (sit) corrected.