Transportation Expense Deduction

[messers]

If I work overnights on call at a motel in an apartment attached to the office, then work several days a week at another job out of town (less hours and less overall pay) can I write off every commute out of town to that job and back to my apartment as a "Between regular or main job and second job" shown in IRS publication 463 (2014) figure B?

 

[LdiJ]

If I work overnights on call at a motel in an apartment attached to the office, then work several days a week at another job out of town (less hours and less overall pay) can I write off every commute out of town to that job and back to my apartment as a "Between regular or main job and second job" shown in IRS publication 463 (2014) figure B?

Do you live in the apartment at the motel, or do you live somewhere else? If somewhere else, do you go home at the end of your shift each day?

 

[messers]

Can I write off travel to the second job if my main on call shift ends at 7 AM and my second job starts at 8 AM, or if my on call shift starts at 11 PM and my second job ends at 10:30 PM?

This would be a 20 minute commute.

 

[messers]

Do you live in the apartment at the motel, or do you live somewhere else? If somewhere else, do you go home at the end of your shift each day?

I live in the apartment attached to the motel office.

 

[LdiJ]

I live in the apartment attached to the motel office.

Then no, you cannot deduct the mileage. However, it probably wouldn't do you any good even if you could. It would be a Schedule A deduction and its not likely that you would have enough Schedule A deductions in order to top your standard deduction. One only itemizes (uses Schedule A) if their itemized deductions are greater than their standard deduction. For most people, that means if you do not have a mortgage that you probably are not going to be itemizing.

 

[messers]

Then no, you cannot deduct the mileage. However, it probably wouldn't do you any good even if you could. It would be a Schedule A deduction and its not likely that you would have enough Schedule A deductions in order to top your standard deduction. One only itemizes (uses Schedule A) if their itemized deductions are greater than their standard deduction. For most people, that means if you do not have a mortgage that you probably are not going to be itemizing.

I found the same thing when I looked at the valid deductions.

 

[davew128]

For most people, that means if you do not have a mortgage that you probably are not going to be itemizing.

I don't know how close I qualify as "most people" but I don't have a mortgage and I itemize based solely on state withholdings to the people's republic of Kalifornia.

 

[LdiJ]

I don't know how close I qualify as "most people" but I don't have a mortgage and I itemize based solely on state withholdings to the people's republic of Kalifornia.

You do not fall in the "most people" bucket...although I suspect that "Kalifornia" has quite a few people who do not fall in the most people bucket.