Mileage deduction

[Jesse]

If a person reports to a union hall for work the mileage from the hall to the job is not deductible commuting expense. Is the mileage to the union hall deductible as a job search expense?

[solomon]

I don't think so but from the hall to the job would be if it is outside of the metro area.

[veritas]

related to Solomon's post

The estate of a millwright was entitled to deduct travel expenses incurred by the millwright in traveling to worksites beyond the area of his home and union hall. Lease v. Commissioner, T.C. Summary 2008-11.

During the time that the expenses were incurred, job scarcity required the millwright to accept jobs outside of his principal place of employment and from a distant union hall. His work assignments expanded from within 50 miles of his home to within 250 miles of his home. Each of the jobs accepted outside of his principal place of employment were short in duration, and his travel was both temporary and forseeably terminable. The millwright properly substantiated the travel expenses in a travel log; thus, the amounts claimed, which were based on the standard mileage deduction, were allowed. The estate was not, however, entitled to deduct meal expenses, because the millwright did not substantiate the expenses and did not establish that he was away from home overnight.

[Jesse]

Hey thanks both of you for the responses and for the case site. I am arguing the temporary work issue w/ my client as he thinks he's traveling outside the metro area and I think he is commuting.

At his last Union meeting their union rep told them to track everything as it was ALL deductible, even the trips to Union meetings. I just haven't had much time for research but I thought maybe the trips to the Union Halls would qualify for "job search" rather then not as temp travel or employee expense.

Another question then - is mileage to go to Union meetings a deductible expense?

[Gene V]

I know you read this--I'm practicing "copy and paste"

Union members’ trips from a union hall. If
you get your work assignments at a union hall
and then go to your place of work, the costs of
getting from the union hall to your place of work
are nondeductible commuting expenses. Although
you need the union to get your work
assignments, you are employed where you
work, not where the union hall is located.

[Jesse]

Thanks Gene - I did point this out to him and I told him to go back to his union rep and tell him he needs something in BLACK & WHITE not just verbal that will explain to him that all of his miles would be deductible.

But his argument is that when one job ends and he needs to find new work he drives to the Union Hall to see if there is work available that these are Job Search expenses. And that all mileage to any union meeting is deductible - I don't know why this would be.

I think it's the lack of sleep that what I think at one point I have it figured out is all of a sudden fuzzy again!?!