Independent contractor

[bobsalas]

What is the name of your state? OR

I am a massage therapist and I work at 2 spas; one in town and the other about 45 miles away.

For the most part I know if I have any appointments at one or the other spa scheduled for the day. But both are very popular spas and both get a great deal of walk in business, so even if nothing is scheduled, I still go in and take a chance.

Here is my question, can I deduct mileage between my home and the spas as a legimate business expense?

[tranquility]

I'm not sure, and I know the rules on such things. You can't deduct the mileage on your regular workplace, but what about two? I don't know off the top of my head and would have to look it up. Even then, there will probably be a judgment call based on all the facts. See a preparer. Let him decide. If I have the time I might post some research later, but I'm pretty sure the answer will not be clear.

[irsos]

Originally Posted by bobsalas

What is the name of your state? OR

I am a massage therapist and I work at 2 spas; one in town and the other about 45 miles away.

For the most part I know if I have any appointments at one or the other spa scheduled for the day. But both are very popular spas and both get a great deal of walk in business, so even if nothing is scheduled, I still go in and take a chance.

Here is my question, can I deduct mileage between my home and the spas as a legimate business expense?

You cannot deduct the mileage to the first loication of the day or the last location to the house. You can deduct the mileage from the first to the second.

[tranquility]

I agree with irsos, but believe the problem lies in the fact,

But both are very popular spas and both get a great deal of walk in business, so even if nothing is scheduled, I still go in and take a chance.

Everything I've seen indicated a workplace where a person is an employee or regular worker. Here, a person is just going from place to place in the hope of gaining income. If a person just drives around hoping to get income, even if it is a place where business usually is, is it deductable as an ordinary and necessary expense?

[LdiJ]

Originally Posted by tranquility

I agree with irsos, but believe the problem lies in the fact,
Everything I've seen indicated a workplace where a person is an employee or regular worker. Here, a person is just going from place to place in the hope of gaining income. If a person just drives around hoping to get income, even if it is a place where business usually is, is it deductable as an ordinary and necessary expense?

I researched a case that may be on point to some extent. A sales representative lived 50 miles away from his company's office, and he was required to stop in there once a day. He made sales calls in hopes of getting orders, but without the guaranteed of getting orders. He used a circular pattern to make his calls, starting and ending with the closest locations to his house, with the office being his furthest point.

The research indicated that his "commuting miles" were to his first call of the day and from his last call of the day.

So, I think that if the OP started at the Spa in town, then went to the Spa 45 miles away, and then returned to the Spa closest in town, it would probably fly.

[bobsalas]

now that i have been at both places for a month I am getting known and people actually ask for me by name when booking a massage.
I also call in in advance and ask if I have any massages on the books, if so I come in, if not I don't make the 45 mile trip.
It has been a long time since i have not had a massage.
I think I wwill play it safe and claim mileage from home to the first spa, which ever that is (it does change from time to time) and from the last spa to home.
thanks for all your help.

[irsos]

Originally Posted by bobsalas

now that i have been at both places for a month I am getting known and people actually ask for me by name when booking a massage.
I also call in in advance and ask if I have any massages on the books, if so I come in, if not I don't make the 45 mile trip.
It has been a long time since i have not had a massage.
I think I wwill play it safe and claim mileage from home to the first spa, which ever that is (it does change from time to time) and from the last spa to home.
thanks for all your help.

You have it backwards. You only deduct the mileage from the first spa to the second.

[bobsalas]

i misinterpreted "commuting" to mean "chargeable.
So I should be able to deduct tbe mileage from the first spa to the second spa or subsequent spas, but not the mileage home.
aint tax laws fun?

[irsos]

Originally Posted by bobsalas

i misinterpreted "commuting" to mean "chargeable.
So I should be able to deduct tbe mileage from the first spa to the second spa or subsequent spas, but not the mileage home.
aint tax laws fun?

You are correct sir!

[tranquility]

aint tax laws fun?

I'm having a little giggle right now.