Transportation Expenses Deductible

[jw5525@yahoo.com]

Sheet metal worker travel to different job sites. He rarely goes to his main work place.
we deducted his mileage going to different job sites.
please help me understand what can be deducted.

thank you all.

Jay

[Edward]

What's his pay status? Wage Earner (W-2) or Contract Labor (1099-Misc - self-employed)?

[FEDUKE404]

Likely no deduction

Sheet metal worker travel to different job sites. He rarely goes to his main work place.
we deducted his mileage going to different job sites.
please help me understand what can be deducted.

thank you all.

Jay

So exactly how is his main work place NOT his main work place??

If he is an employee and working in the local area, most likely the travel is mere commuting. Going to multiple work sites on the same day might generate some deductible travel, reduced by whatever the employer might pay for such.

From your description, it does not sound as if this is a Sch C question.

FE

[New York Enrolled Agent]

Sheet metal worker travel to different job sites. He rarely goes to his main work place.
we deducted his mileage going to different job sites.
please help me understand what can be deducted.

You did not say it but is your taxpayer being audited?

Reveune Ruling 99-7 is the seminal IRS answer to the deductibility of daily transportation expenses.

[Gary2]

And Bogue is a recent case that does an excellent analysis. The court tries very hard to find in favor of the taxpayer, dismissing some of the IRS's arguments, but nevertheless is unable to reach a favorable decision.