A volunteer for a non-profit association travels around the state. Can this person can claim the miles and expenses incurred (such as food and lodging)? And if so, should it be on the charitable portion of the Schedule A or the Misc Job Expenses of the Schedule A? Or not be used at all? Thanks everyone.
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Sch A
Mileage and out of pocket expenses are deductible as charitable contributions on Sch A. Your software should have a place to enter the mileage and it will calculate the deduction based on 14 cents a mile. Out of pocket expenses are reported as cash contributions, not on form 8283. See TTB page 4-17 for more details. -
Line 17, Schedule A
I believe Line 17 for Schedule A would be the best place to report, and on the face of your question I would hate to categorically allow or deny deductions for meals and lodging. Mileage is deductible, but only at 14 cents. Doesn't even pay for the gasoline.
Definitely not in the 2% category, unless these charitable ventures are part of one's job.Comment
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Disagree
If allowed, the out of pocket expenses go on line 16 with other cash contributions. See TTB page 4-17 or page 19 of Pub 526.Comment
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Correction
Apologies to Angelina. These are considered "cash" contributions. KBTS radio station is correct. Thank you for the correction. Nothing like having TTB by our side.Comment
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