Living caregiver 1120s 2014 and 2015

[thetaxman2200]

Good Afternoon

I have a new client who filed there taxes every year as planned. I looked at there past 3 years returns and I noticed well they pointed out, the TP stayed with the client 24/7 for a whole year. Was paid accordingly,

My questions is as follows:

Can she deduct room and board? My thought was part of her payment included room and board. Also she should be able to deduct mileage on a 2106 on her personal return for any running to the grocery story, get meds etc. that was not reimbursed by the client or the 1120s for which see owns.

Thank you in advance

[taxea]

1120 is an entity not a person. These expenses are personal.

[TAXNJ]

You might....

consider also looking at the attached in addition to your other research in case there is more to your scenario.

http://gedeonlawcpa.com/deduction-for-personal-car-used-for-s-corporation/

and

http://smallbusiness.chron.com/auto-expenses-scorporation-shareholder-37691.html

[thetaxman2200]

The S Corp was closed in the tax year 2015. I was going to amend the personal return with 2106. Since the S Corp did not reimburse my client. Thoughts?

[TaxGuyBill]

No, I don't see how it could be deductible

Taxpayer worked for the S-corporation, not the client. When the client received wages from the S-corporation, is there any evidence that part of the taxable wages were for room and board? Even in the unlikely event the answer is "yes", what basis would there be for a deduction? The taxpayer did not temporarily work away from their Tax Home, so what other basis is there for a 2106 deduction?

[thetaxman2200]

I agree about the room and board, I was thinking however of documented mileage she had to drive to get medicine, groceries etc for her client.

[TAXNJ]

What is the....

address on the tax returns for the Scorp ?

[thetaxman2200]

The address for the S corp is at the client home address. I was thinking that her home address for mileage purposes would be her clients.