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lee-4187
New Member

Can a private tutor claim the mileages from Client A to local shop (then work there) and from local shop back to same Client A on same day?

Assuming this private tutor will claim home office (just a small area with a desk and cabinet just for office work and no personal use)  under simplified home office deduction.

Can this private tutor claim all of the following mileages? And if not all, which# of these can this private tutor claim?
1) home office to client A
2) client A , tutoring the parent, to local shop (then work at the local shop)
3) couple hours later from local shop to client A, tutoring the kid
4) client A to client B
5) client B to home office
3 Replies
CathiM
New Member

Can a private tutor claim the mileages from Client A to local shop (then work there) and from local shop back to same Client A on same day?

You can claim all of these trips as long as the private tutor is engaged in providing their service at all of these locations.  If "work at the local shop" means "tutoring at the local shop", then the trip to and from the local shop can be claimed. In this case, the home is the office, so "home office to job location" and then "back to home office" can be claimed.

A self-employed contractor can claim a deduction for miles driven to a job assignment. The starting point must be a home, an office or a job location, and the destination must also be a home, an office or a job location.

According to IRS Publication 334:

"Local transportation expenses include the ordinary and necessary costs of all the following. 

  • Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. 
  • Visiting clients or customers. 
  • Going to a business meeting away from your regular workplace. 
  • Getting from your home to a temporary workplace when you have one or more regular places of work. These temporary workplaces can be either within the area of your tax home or outside that area.   

Your workplace can be your home if you have an office in your home that qualifies as your principal place of business."



lee-4187
New Member

Can a private tutor claim the mileages from Client A to local shop (then work there) and from local shop back to same Client A on same day?

Would "preparing for lessons" be considered as "providing services" too? So for example, lesson planning and creating lesson materials.
CathiM
New Member

Can a private tutor claim the mileages from Client A to local shop (then work there) and from local shop back to same Client A on same day?

Yes! Preparing for the lessons is included.
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