Metropolitan Area - Child of the IRS
The IRS created this concept of a "Metropolitan Area" to disallow mileage.
A guy in Moncton, SC can drive 35 miles to Charleston and deduct his mileage, provided it is otherwise deductible. His brother lives in King of Prussia, PA and drives to Trenton, NJ, some 50 miles and cannot deduct his mileage because he has not left his "metropolitan area." Ridiculous.
The prevailing thinking was to amalgamate large metropolitan areas into a single "tax home." This means a commute to any location in the expanded area is deemed the same as driving from residence to a single fixed office. This entraps persons such as CPA auditors who drive to South Philadelphia one day and to Pennsauken, NJ the next, without first driving to the firm's headquarters in downtown Philadelphia.
In addition to my tax practice, this poster services a customer in Nashville 12-14 hours per week, Huntsville AL some 12-14 hours per week, and another customer in Southern TN some 12-14 hours per week. I deduct almost all this mileage. Since I operate in a rural area, no single "metropolitan area" encompasses my itinery.
The IRS created this concept of a "Metropolitan Area" to disallow mileage.
A guy in Moncton, SC can drive 35 miles to Charleston and deduct his mileage, provided it is otherwise deductible. His brother lives in King of Prussia, PA and drives to Trenton, NJ, some 50 miles and cannot deduct his mileage because he has not left his "metropolitan area." Ridiculous.
The prevailing thinking was to amalgamate large metropolitan areas into a single "tax home." This means a commute to any location in the expanded area is deemed the same as driving from residence to a single fixed office. This entraps persons such as CPA auditors who drive to South Philadelphia one day and to Pennsauken, NJ the next, without first driving to the firm's headquarters in downtown Philadelphia.
In addition to my tax practice, this poster services a customer in Nashville 12-14 hours per week, Huntsville AL some 12-14 hours per week, and another customer in Southern TN some 12-14 hours per week. I deduct almost all this mileage. Since I operate in a rural area, no single "metropolitan area" encompasses my itinery.
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