Can mileage be deducted for two separate jobs using the same vehicle if careful records are kept as to how many miles were traveled for each job?

I am a self-employed clergy as well as a volunteer/employee of the National Disaster Medical System. I label it as volunteer/employee because we are not paid unless we are officially activated for a disaster. However we are asked to come to drills several times a year. We are not paid for these drills, but they are necessary to keep everyone on the team ready in case of activation. When activated we are considered federal employees. In 2016 we were not activated, therefore, I did not receive any income from NDMS. I am not reimbursed for expenses incurred traveling to drill. Distance to drill is over 100 miles.

I use the same vehicle to go to these drills and to perform my clergy duties.

1) Can I deduct the mileage specific to each job even though I used the same vehicle?

2) Will TurboTax try to depreciate my vehicle twice?

3) Can I deduct any NDMS travel expenses since I did not receive any income from them this year?

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1 Best answer

Expert Alumni

Jun 4, 2019 8:25:23 PM

The answers to your questions are shown in the order you presented them.

Yes. This assumes the agency is sanctioned as a nonprofit by the IRS.
No, you should use the standard mileage rate for both the clergy job and volunteer activity.
The expenses for NDMS (both travel and transportation) are contributions if this is a non-profit organization sanctioned by the IRS. IF not, none of the expense for this volunteer activity is deducted. In the donation section you enter only the miles and not the car itself.

To record your clergy miles you will use the self employment section.

For the principal business code, use 813000 (religious organization). After you enter that business code you will get a screen about clergy income. Select "I Need to Pay Self-Employment Tax on This Income." The next screen will ask you to enter the amount of your housing allowance.

You can go directly to the area to begin to enter your income and expense for your clergy self employment.

Select the Federal taxes tab (Business tab in Self Employed Online or TurboTax Home & Biz Desktop)
Select Wages & Income (Business Income and Expense)
Scroll to Business Income
Start or Update
Use the information above to complete your return. (see image attached).

Please add a comment if you have other questions.

To record your donations you will use Deductions & Credits under the Personal tab.