You can't deduct the miles you drive from home to
your first business-related stop or from your last business stop to home. Generally speaking, your first and
last trips are your commute and the rest are deductible business miles.
Driving from one school to another school is deductible as is driving from your home to a temporary location for your main job. Also deductible is to go from school to your first Uber pickup.
Also, Uber’s
breakdown in their dashboard gives you the total miles you drove while driving
passengers. However, you can also write off mileage from:
- Driving around waiting for
ride requests
- Driving to a passenger after
receiving a ride request
Uber doesn’t track the mileage for these extra commutes, so
you’ll be responsible for keeping records on this mileage through an accounting software or similar service.
The temporary assignment rules don't apply to you unless you're away from your tax home "or where you make the most money."
Here the rest of what's deductible, if we missed anything:
- Your trip between your home
and your regular or main job is never deductible.
- A trip between your home and
temporary work location is deductible if your main job is at another
location.
- Your commute between home and
second job is never deductible on a day off from your main job.
- Your trip between your
regular job and temporary job is always deductible.
- Your trips between your main
and second job are deductible.
- Your trips between temporary
work locations and a second job.
You might also find this helpful regarding your Uber business:
https://ttlc.intuit.com/replies/5796507
