S-Corp. mileage

[Gretel]

revisited.

New client - S-Corp. Reimbursed himself for mileage going to work site. No home office. These are non-deductible commuting expenses, if all it is is home-work site, right?

Will it change the picture if S-Corp. reimburses him for OIH and requires him to have OIH same like Sch. C filer?

[Gretel]

Just bringing this back on top.

[ChEAr$]

Be sure to read in Taxbook

Just bringing this back on top.

about office in home and what's deductible for shareholders thereof.

As for the "reimbursements", this was merely a distribution, and not
tax deductible, as you correctly surmised.

[Gretel]

Thanks Harlan. I read TTB and I am not really concerned about the possible deduction/reimbursement from S-Corp. employer for OIH. The only thing I am concerned about is being able to convert commuting miles to business miles.

I am still unsure if the same rules, which apply in other OIH scenarios where they can deduct all miles if OIH is principle place of business, also apply to the S-Corp. shareholder/employee. Of course all under the assumption that we have a qualified OIH.

[ChEAr$]

remember too

Thanks Harlan. I read TTB and I am not really concerned about the possible deduction/reimbursement from S-Corp. employer for OIH. The only thing I am concerned about is being able to convert commuting miles to business miles.

I am still unsure if the same rules, which apply in other OIH scenarios where they can deduct all miles if OIH is principle place of business, also apply to the S-Corp. shareholder/employee. Of course all under the assumption that we have a qualified OIH.

the distinction between OIH and "principal place of business."

however, if the corporation already has a principal business location with suitable office space,
it would take a resolution by the board of directors duly recorded in the minutes to "require"
any officer to maintain an office in a home for the convenience of the corporation.

[Gretel]

No other office, one shareholder, consulting business. Only way commuting miles could be deducted is if it is the principle place of business but I am still not sure that I can apply this in my case.