"commuting" mileage

[Wilsons]

Todd --  whatever caused you to change over from CPA to piano technician?

Wally Wilson, RPT
Ravenswood, WV

At 12:55 PM 12/17/01 -0600, you wrote:
>Terry,
>
>As a former CPA, I have access to an old "U.S. Master Tax Guide" which is
>kind of the handbook for tax accountants.  Under paragraph 945 "Local
>Transportation Expenses", it states -
>
>   "Commuting expenses between a taxpayer's residence and a business
>location within the area of the taxpayer's home generally are not
>deductible.  However, a deduction is allowed for expenses incurred in excess
>of ordinary commuting expenses for transporting job-related tools and
>materials.  An individual who works at two or more different places in a day
>may deduct the costs of getting from one place to the other.
>
>    There is an exception to the general rule that commuting expenses are
>not deductible.  If a taxpayer has at least one regular place of business
>away from home, then daily transportation expenses for commuting between the
>taxpayer's residence and a temporary work location in the same trade or
>business can be deducted (Rev Rul. 94.47).  A temporary place of business
>for this purpose is a location at which the taxpayer performs services on an
>irregular or short-term basis.
>
>    Travel from a Home Office - Individuals who use their homes as their
>principal place of business are permitted to deduct transportation expenses
>that would otherwise be classified as nondeductible commuting costs.  A
>recent Tax Court decision permitted an individual to deduct daily
>transportation costs incurred in traveling between his home and numerous
>temporary work sites because the home was the individual's "regular place of
>business."  However, the IRS has ruled that it will not follow the Tax
>Court's decision in such a situation unless the residence is also the
>taxpayer's principal place of business."
>
>So, I think as piano technicians, we pass all the tests - 1.  We use our
>cars to transport job-related tools and materials.  2.  We travel to
>temporary work locations from our primary work location.  and 3.  We use our
>homes as our principal place of business (where we make most of our contacts
>with clients, perform administrative functions, store inventory, do shop
>work, etc.).  I would recommend deducting everything from the moment you
>leave the house until you get back home, unless of course you do extensive
>personal errands in the interim.
>
>Todd L. Mapes
>Fort Smith, AR
>
>----- Original Message -----
>From: "pianolover 88" <pianolover88@hotmail.com>
>To: <pianotech@ptg.org>
>Sent: Sunday, December 16, 2001 6:09 PM
>Subject: "commuting" mileage
>
>
>Since I, like most of you, claim a percentage of my residence as an
>office/workshop, (to claim as a business expense) I am allowed to deduct
>mileage FROM my house, to every work related job, at 34.5 cents per mile. Of
>course there WILL also be "personal" use mileage, but what about "commuting"
>mileage? Since my home IS also my business address, then when will commuting
>come in? I suppose if I was somewhere OTHER than home for a visit to a
>friend or whatever, and I left FROM that place TO a job, then that would be
>considered "commuting" miles, but for the most part, It seems to me that the

>vast majority of TOTAL mileage for each year, will be "business" miles, and
>"personal", with very little "commuting" miles. Am I wrong here? Love to get
>everyone's thoughts on this matter.
>
>Terry
>
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