Temporary Work Location

[gltapp]

My son is a union electrician, can he deduct mileage from his home to job site since they are temporary and less than one year rather than hall?

[TaxprepP]

My son is a union electrician, can he deduct mileage from his home to job site since they are temporary and less than one year rather than hall?

Unfortunately, he cannot deduct mileage from his residence to job site even though they are temporary work locations. There is a court case example of this in TheTaxBook on page 10-4 (Saunders, T.C. Memo 2012-200). The IRS considers this commuting between a taxpayer’s residence and place of business and in nondeductible personal expenses.

[gltapp]

Unfortunately, he cannot deduct mileage from his residence to job site even though they are temporary work locations. There is a court case example of this in TheTaxBook on page 10-4 (Saunders, T.C. Memo 2012-200). The IRS considers this commuting between a taxpayer’s residence and place of business and in nondeductible personal expenses.

In the case referred to, the worker didn't go first to a business office and was not outside the metropolitan area. There are times my son goes to the union hall then to a site which are 55 to 60 miles away. Could this make a difference. Thank you for the reply.

[TaxprepP]

In the case referred to, the worker didn't go first to a business office and was not outside the metropolitan area. There are times my son goes to the union hall then to a site which are 55 to 60 miles away. Could this make a difference. Thank you for the reply.

According to TheTaxBook: Union members. “If a worker gets a work assignment at a union hall then goes to the work site, the costs of getting from the union hall to the work site are nondeductible commuting”.