Deductible Mileage or Commuting?

[Kram BergGold]

An adjunct college instructor teaches at the college but the school provides no office space. So his home office is the place in which all administrative parts of the job are done. Does this home office turn his commute to the college which is 5 miles away into deductible mileage? If he were self employed the answer is clearly yes it does. Something about being an employee makes this seem like it should be commuting but another part of my brain says it is deductible driving. .

[Alfred]

The mileage to and from college is commuting. His self-employed income source is the college at which he must appear for his earnings. Having no office at the college entitles him to claim an office in home deduction, but does not give him a mileage deduction. He must get to his place of remuneration. If more than one location for income existed the answer would be different.

[ddoshan]

The mileage to and from college is commuting. His self-employed income source is the college at which he must appear for his earnings. Having no office at the college entitles him to claim an office in home deduction, but does not give him a mileage deduction. He must get to his place of remuneration. If more than one location for income existed the answer would be different.

I think this sort of thing has been debated many times. If he indeed meets the criteria for an office in the home, which may or may not be the case .... then I believe a case can be made that his mileage would be deductible. Principal place of business, mileage from 1st job to 2nd job, etc.

[jsamans]

I think this sort of thing has been debated many times. If he indeed meets the criteria for an office in the home, which may or may not be the case .... then I believe a case can be made that his mileage would be deductible. Principal place of business, mileage from 1st job to 2nd job, etc.

I don't think an employee can argue that a home office is a principal place of business unless the employer directs that to be the case.

[ddoshan]

I don't think an employee can argue that a home office is a principal place of business unless the employer directs that to be the case.

Your home office will qualify as your principal place of business if you meet the following requirements.

•
You use it exclusively and regularly for administrative or management activities of your trade or business.

•
You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.

It would seem that if his home office meets the convenience of the employer test also, then why could the office not be considered his principal place of business.

[Burke]

I think a case can be made for an adjunct professor, as he is not usually tenured nor even treated as an employee in many cases. Thus, no office space is allocated for him. I would not think a full-time professor would qualify. Adjunct professors may possibly teach only one class in a specialized field each semester.

[taxea]

I think this sort of thing has been debated many times. If he indeed meets the criteria for an office in the home, which may or may not be the case .... then I believe a case can be made that his mileage would be deductible. Principal place of business, mileage from 1st job to 2nd job, etc.

Does he get a 1099misc from the college? If not this is not a Sch C OIH it is a 2106 OIH therefore the travel is commuting unless he goes from one campus to another location on behalf of his college before commuting home. The additional mileage would be deductible.

[FEDUKE404]

Employee or not ?

Does he get a 1099misc from the college? If not this is not a Sch C OIH it is a 2106 OIH therefore the travel is commuting unless he goes from one campus to another location on behalf of his college before commuting home. The additional mileage would be deductible.

Interesting. I've never filled out a Form 2106 ("Employee Business Expense") for a person filing only a Schedule C, especially when the income is reported on a Form 1099-MISC.

FE

[jsamans]

Interesting. I've never filled out a Form 2106 ("Employee Business Expense") for a person filing only a Schedule C, especially when the income is reported on a Form 1099-MISC.

FE

That's what Taxea is saying: if the adjunct is getting a 1099-MISC, he will file Schedule C, in which case he can claim his principle place of business as his home office and claim the mileage as a business expense. If, on the other hand, he is a W-2 employee, he cannot substantiate that his home office is his principle place of business unless his employer affirms that to be the case.

[ddoshan]

That's what Taxea is saying: if the adjunct is getting a 1099-MISC, he will file Schedule C, in which case he can claim his principle place of business as his home office and claim the mileage as a business expense. If, on the other hand, he is a W-2 employee, he cannot substantiate that his home office is his principle place of business unless his employer affirms that to be the case.

Why can't he substantiate that his home office is his principal place of business? If he meets the tests he meets the tests. I don't quite see what being an employee has to do with it other than he also then has to meet the convenience of the employer test in addition to the others.