Question

I have a question about mileage deduction rules. What are the commuter rules when determining my business mileage? I drive to my job and then use my car to drive for business purposes. Does my mileage deduction include my commuter miles and business miles or just my business miles?

Answer

Commuter rules state that the mileage between your home and your main or regular place of work is considered commuter miles and commuter miles are not deductible. This is true even if you work during the commuting trip.

The mileage deduction rules state that you can deduct any mileage from your main place of employment to another workplace or to visit clients or customers. These mileage deduction rules apply:

  • If your employer reimburses you in full (based on the IRS standard rate per mile), you can’t deduct the mileage.
  • If your employer reimburses you at less than the IRS standard rate, you can deduct the difference. Subtract what you were reimbursed from the amount you’d receive using the IRS rate, and deduct the difference.

Use one of these mileage deduction methods to figure your deductible expenses:

  • Standard mileage rate — $0.58 per mile in 2019
  • Actual vehicle expenses

Report these expenses on Form 2106.

 

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