Can I claim miles driving clients around during the day?

[mrbryson1157]

I work in home health and take my client out on a daily basis. I drive him to lunch, we go shopping, we go out in the community. This is part of his care plan and it is a requirement of my job. Can I claim these miles? If so, how do I log them? From point-to-point, for example: I drive my client to lunch, then we go to the community center, then back home. Do I log each "leg" separately like this:

Client's house to Restaurant (lunch) 8 miles.

Restaurant to Community center 5 miles.

community center to client's home 13 miles.

If not, how do I go about logging this hypothetical day?

Thank you very much in advance!

[Melaine · Accepted solution]

Yes you can, but only if it was not reimbursed by your agency, if you work with one.  To do so, you will not log the miles to your first location/client, however, you will log all the miles for places you visited per client request.  So;

Client's house to Restaurant (lunch) 8 miles.

Restaurant to Community center 5 miles.

community center to client's home 13 miles.

can be claimed as you have indicated in your question.  If you go to another client immediately after your first client, you can deduct those miles also.  The basic principle is; you cannot deduct miles for which you drive to and from work, but if you have more than one positions/clients you can claim the miles driven between each. 

Please see the IRS publication on mileage which includes a sample mileage log at the end.  This will give you an example on how to log your miles.  You can use a store bought mileage log, make a copy of the one on the IRS site or use any reputable phone app.  As long as you have a record you should be fine.