Mileage Deduction for Construction Workers

[Bees Knees]

Sometimes the guys work in the shop, but a majority of the time they are sent out to jobsites elsewhere. The jobs can be as far as a block down the road, or in New York.

TTB, page 10-2, "Regular or main job. The principal place of business. If a taxpayer has more than one job, determine which one if the regular or main job. Consider the time spent at each, the activity at each, and the income earned at each."

The commuting is deductible if you can claim the work they do in the shop is their regular or main job, and that the work on the jobsites are just temporary.

Somehow, I think the opposite is probably more likely.

[mblatour]

determining regular or main job

"The commuting is deductible if you can claim the work they do in the shop is their regular or main job, and that the work on the jobsites are just temporary.

Somehow, I think the opposite is probably more likely."

I would definitely say that these guys' main job is the work they do on the jobsite. There are guys that are regulars in the shop and guys that are in the field. They are actually called "shop workers" or "field workers". My brother worked in the shop for 2 years and never went out on a jobsite. The "field" workers consider it a break to be put in the shop for an afternoon to bend up the metal they need for the jobsite, because it gets them inside from out in the cold.

When they are hired, they know immediately if they will be hired for inside or outside work. All of the jobsites are just temporary, until the job is completed. The fact that they work outside of the shop is only temporary until say, they hurt their leg but can still work and want to still work, then they get put into the shop to do 'robot' work until they feel up to going back out into the field.

Does this change your thoughts?

[BOB W]

Thoughts...

.... in this case, nothing changes. No mileage deduction. All work is being done at one location each day within t/p tax home.

[veritas]

Since we are talking about commuting. What do you all think about a pastor claiming mileage expense when he has to return to church after hours for a meeting. Or how about going to a member's household in the evening from home?