[pianotech] Mileage charge scenarii

[Roy]

What about a home office?  Isn't it the same thing? I thought that if you claim a home office deduction, then the miles to your first appointment, and home from your last, can be deducted.  If you don't deduct for a home office, then yes, they are commuting miles.  This is how I read the rules. 

Roy

-----Original Message-----
>From: Dean May <deanmay at pianorebuilders.com>
>Sent: Apr 9, 2009 10:54 AM
>To: pianotech at ptg.org
>Subject: Re: [pianotech] Mileage charge scenarii
>
>I have been audited- twice. When it comes to mileage they consider your
>miles to the first customer as commute miles, as in not deductible. If you
>commuted to a regular job you would not be able to deduct those miles. 
>
>If you have an office 300 yards away from your home, you could commute to
>your office, then drive to your appointments. Those miles would then all be
>deductible. 
>
>Dean
>
>Dean May             cell 812.239.3359 
>
>PianoRebuilders.com   812.235.5272 
>
>Terre Haute IN  47802
>
>
>-----Original Message-----
>From: pianotech-bounces at ptg.org [mailto:pianotech-bounces at ptg.org] On Behalf
>Of Conrad Hoffsommer
>Sent: Thursday, April 09, 2009 9:57 AM
>To: pianotech at ptg.org
>Subject: Re: [pianotech] Mileage charge scenarii
>
>Paul T Williams wrote:
>> 
>> You go home between tunings everytime?
>
>I don't believe he said that.  Vagaries of scheduling/needs may have 
>have had those tunings in opposite directions.
>
>
>   You're in for an audit, my
>> friend if you don't!  You only count from home to tuning 1-  tuning 1 to 
>> tuning 2-  tuning 2 to 3 and then tuning 3 to home...PERIOD.  If you 
>> take 20 miles out to side-track to see you kid play baseball, you have 
>> to omit those miles.
>
>
>Actual business mileage is one thing and is the IRS deduction, yes, but 
>what the customer sees as a mileage item on the bill is up to you.
>
>Scenario 1:
>If you go to a town 35 miles away, tune 5 pianos in and near town, all 
>lined up by one of the customers (real scenario for me) do you:
>
>a.	Charge every customer for ~70 miles?
>b.	Split mileage five ways?
>c.	Waive mileage for local scheduler and split mileage four ways
>for 
>remainder?
>d.	Waive all mileage charges?
>e.	Charge for 35/2/1/6/7 and eat the 35 miles back home?
>f.	Charge a flat zone tuning fee for a radius distance range
>
>(0-20/21-50/51-75, etc.)?
>g.	Any of the above plus drive time?
>
>IT DOESN'T MATTER!!!  The IRS wants to know total (86) for that day, and 
>will allow a deduction at whatever it's current rate might be for those 
>86 miles.
>-The customers' charges are between you and the customers and should be 
>agreed upon beforehand.
>-All charges collected which are above the IRS allowed deduction are 
>profit and taxed as such.
>
>Scenario 2:
>(again, real life)
>First tuning in hometown, second in the previous scenario town 35 miles 
>distant, third and fourth in town 35 miles beyond that.
>
>Local 	- none
>2nd 	- Charge for none/35/70?  plus time?
>3rd/4th - Charge for 70/140?  plus time?
>2/3/4th	- Split 140 three ways?
>
>Customer mileage charges? That's between your conscience and your customers.
>
>IRS deduction? 140+, including reasonable distance to restaurant for 
>lunch. "Side trips" included, like foraging for food, in the total for 
>the day are allowed as the main reason for the travel is business.
>
>Disclaimer: I am neither a CPA nor an IRS agent.
>
>Note: I've not (yet) been audited.
>
>-- 
>Conrad Hoffsommer, RPT - Keyboard Technician
>Luther College, 700 College Dr., Decorah, Iowa 52101-1045
>1-(563)-387-1204 // Fax 1-(563)-387-1076
>
>