Home Health Nurse mileage

[Bonnie]

Home Health nurse who receives a W-2 and worked in 2009 at only one location which was 82 miles round trip from her home. She wants to deduct her mileage as an employee business expense? Not sure if I can do this? Seems as if it would hinge on whether the job site is expected to be a temporary location. For a lot of home health it is temporary. Not sure at this point as she is still working at the same location so we don't know how long it will last. So how do I decide if we can deduct the mileage?

Thanks for any help.

[Koss]

Temporary vs. Indefinite

You'll need to determine whether your client's work assignment is temporary or indefinite.

See Publication 17, pp 179-180:

Temporary assignment vs. indefinite assignment. If your assignment or job away from your main place of work is temporary, your tax home does not change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year.

If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. You may be able to deduct the cost of relocating to your new tax home as a moving expense. See Publication 521 for more information.

Exception for federal crime investigations or prosecutions.



<snip>

Determining temporary or indefinite. You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

BMK

[Davc]

If your client returns home nightly, it's commuting.

[NotEasy]

Home Health nurse who receives a W-2 and worked in 2009 at only one location which was 82 miles round trip from her home. She wants to deduct her mileage as an employee business expense? Not sure if I can do this? Seems as if it would hinge on whether the job site is expected to be a temporary location. For a lot of home health it is temporary. Not sure at this point as she is still working at the same location so we don't know how long it will last. So how do I decide if we can deduct the mileage?

Thanks for any help.

I don't think it is deductible. That work place sounds to be her main job location in 2009 to me. And if that's the case, the mileage from her home to that location is considered commune miles which is not deductible.

[AJsTax]

The distance

from home or how long the assignment lasts has no bearing if she returns home after each shift and does not go to more than one work location. Her miles are all commuting miles. I, along with a lot of others, drive 100 miles every day round trip. There is no deduction.

[Gretel]

from home or how long the assignment lasts has no bearing if she returns home after each shift and does not go to more than one work location. Her miles are all commuting miles. I, along with a lot of others, drive 100 miles every day round trip. There is no deduction.

I disagree. If job is considered temporary mileage might be allowed depending on what is considered the metropolitan area.

[FEDUKE404]

Vote for commuting

Sounds to me like a very simple case of commuting, especially with a W2.

Many people would consider a 41-mile trip twice a day hardly enough to warm up the automobile.

As for the potential "temporary" aspect, while it may not be a red herring it is at least a small pink one!

FE