What deductions can I take for my personal motorcycle while I am employed as a motorcycle instructor if I do not use my motorcycle in class?

[like2bike]

MSF states that I "currently operate a motorcycle on a frequent, routine basis" even if I do not use my personal motorcycle for classroom instruction.  Therefore, can I deduct mileage, gas, maintenance for my motorcycle since I ride it to the class to safe motorcycle riding to the students?

[MiriamF · Accepted solution]

Riding your motorcycle to class counts as commuting, which is not deductible for anyone.

If you have another job and you commute between that job and your job as a motorcycle instructor, then you may deduct the mileage commuting between your two jobs. You may also deduct expenses if you have to stop en route to your job to pick up supplies. For instance, if you must pick up a trailer loaded with motorcycles for your students to use, then the drive between where you got the trailer and where you met for classes would be deductible, as would the return trip - unless you are using someone else's vehicle to haul the trailer.

If you are paid as a contractor (with a 1099-MISC, or directly by the students) and you used your motorcycle in class, then the portion of your bike expenses attributable to the class would be deductible.

This article explains more about the deductible expenses for business use of a vehicle.