No. When you are using the actual expense method, you still need to enter your miles driven for work and miles driven for personal use. So, if the farmer drives 10,000 miles in a year and 4,000 of those miles are for personal use, he can only deduct 60% of the expenses associated with the truck. So, if he spent $2,000 for fuel in that truck, he would only be able to deduct $1,200 of the fuel cost.
The farm would be his regular work location, this is strictly commuting. Even if he has an office in his home, the drive from the home to the primary work location where the activity occurs that makes the money, would be considered commuting. If he drove to Rural King to pick up fence panels, that would be considered deductible business miles.
Business Mileage Deduction
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
