2106 education travel

[kathyc2]

I have a client that has tuition that qualifies as a 2106 expense, but I'm not sure I'm understanding the travel allowance correctly. The following is from Pub 970:

"Example 4.

Assume the same facts as in Example 1 , except that you attend classes twice a week for 15 months. Since your attendance in school isn't considered temporary, you can't deduct your transportation expenses in going between home and school. If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. If you go from work to home to school and return home, your transportation expenses can't be more than if you had gone directly from work to school."

Assume that work to home is 10 miles, work to school is 40 miles and home to school is 50 miles, all one way.
If she goes from work to school she deducts 40 miles for each trip?
If she goes home after work and then later goes to school she can still claim 40 miles?
If she goes to school on a day that she doesn't first go to work no deduction?

Correct or not?

[ATSMAN]

Here is your answer:

If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school.

[kathyc2]

Here is your answer:

If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school.

What do you interpret the sentence "If you go from work to home to school and return home, your transportation expenses can't be more than if you had gone directly from work to school." to mean?

[ATSMAN]

What do you interpret the sentence "If you go from work to home to school and return home, your transportation expenses can't be more than if you had gone directly from work to school." to mean?

Just as it says. The mileage that counts is from Work to School. So if you take the scenic route and stop at home or the bar etc. those extra miles don't count. If this were my client I would have them mapquest from the Work address to the school address and that is the mileage they can deduct.

[kathyc2]

Just as it says. The mileage that counts is from Work to School. So if you take the scenic route and stop at home or the bar etc. those extra miles don't count. If this were my client I would have them mapquest from the Work address to the school address and that is the mileage they can deduct.

They you agree w/ my assessment that you don't need to go directly from work to school, but that is the mileage you use? And that if she went to school on a day she didn't go to work first no deduction?

The number of miles is not an issue, just trying to make sure I'm telling her which trips qualify so she can tell me how many trips.

[ATSMAN]

They you agree w/ my assessment that you don't need to go directly from work to school, but that is the mileage you use? And that if she went to school on a day she didn't go to work first no deduction?

The number of miles is not an issue, just trying to make sure I'm telling her which trips qualify so she can tell me how many trips.

Correct because what counts is Work to School. If someone goes from Home to School it does not count! "Since your attendance in school isn't considered temporary, you can't deduct your transportation expenses in going between home and school."

[kathyc2]

Correct because what counts is Work to School. If someone goes from Home to School it does not count! "Since your attendance in school isn't considered temporary, you can't deduct your transportation expenses in going between home and school."

Thanks. I thought I was interpreting it correctly, but it had some very clumsy wording.

I think the IRS needs some new technical writers.

[taxea]

I'm going to disagree. Pub 970 addresses expenses for the Education Credits. Pub 463 addresses business travel. If your schooling is business related, sanctioned or required by the employer then I would say that the mileage to school from where ever the starting point is would be deductible round-trip.
i.e if you work and have a mandatory meeting on a day of or any other business related activity the mileage is deductible. I would use the business travel rules not the education travel rules.
If you travel directly to the school from home it is totally deductible. If you travel from work and the school is further than your work then I would take the mileage from work to school and double it. If work is further than school then you have no deduction because the school falls within the "commuting" mileage.

[ATSMAN]

Thanks. I thought I was interpreting it correctly, but it had some very clumsy wording.

I think the IRS needs some new technical writers.

If they made IRS regulations that easy to follow, we all would be out of business!