Mileage Deduction with No Office?

[TheShiflett]

I did some videography assistant work for a friend this year and traveled to the sites for work. problem is that I am confused if I can deduct mileage or not?  He operates out of his home and I drive myself to the gigs; so I don’t have an office, but I don’t really “run” a business out my home either as I consider myself a freelancer/subcontractor . Can I claim the mileage as a subcontractor? Does my “office” default to my home since there’s no business location and therefore I can claim it? And if I can, if I made any stops (in this case breakfast/church with a friend first) would I just calculate mileage as if I went there directly and minus out of way mileage?

[BrittanyS]

Yes, as a self-employed taxpayer, you can deduct mileage from business work.  If your vehicle is used for both personal and business travel, you can only deduct the mileage used for business purposes.  There are 2 methods of claiming vehicle expenses for business use:

• Actual Expenses - Expenses related to owning and operating your vehicle as a business owner such as depreciation, lease payments, gas and oil, tires, repairs, insurance, registration fees, parking fees and tolls, and garage rent.
• Standard Mileage Rate - The IRS had 2 rates for 2022.  For the first half of 2022 (January - June), the rate was 58.5 cents.  For the second half of 2022 (July - December), the rate was 62.5 cents.

You can only calculate mileage that is used for business purposes.  You cannot include any mileage used for personal use.  Any personal use mileage will need to be excluded.  As with any business expense, you will want to keep an accurate record of the mileage reported on your tax return.  

As for the home office deduction, you will need a home office location to claim the deduction.  The office must be used exclusively and regularly as part of your place of business.  

Please see the following links for more information on business mileage and home office deductions:

IRS Mileage Rate

Business use of Vehicle

Home office Deduction

[leeloo]

In order to claim mileage from your home to your first stop and to home from your last stop, you must have a qualified home office.  Otherwise, it is considered to be commuting. Your  business mileage apart from these two exceptions is deductible.

Example: 

You have no regular office, and you don’t have an office in your home. In this case, the location of your first business contact inside the metropolitan area is considered your office. Transportation expenses between your home and this first contact are nondeductible commuting expenses. Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. While you can’t deduct the costs of these trips, you can deduct the costs of going from one client or customer to another.

https://www.irs.gov/publications/p463/ch04.html#en_US_2016_publink100033930>