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BCiocco
Returning Member

Chaplain, home office, mileage computation

I am a corporate chaplain. I have a home office from which I answer emails, make calls, file reports, study,and have couples in for premarital counseling. I also store materials that I pass out and have a library that I make available to employees I serve. 
I work for a company and am contacted out to serve several companies. My company's main office is in another state and I do not have office space there. I do not have, nor am I offered, office space at any of the companies I serve. I make regular, weekly and bi-weekly rounds at the companies I serve, attend and preform weddings and funerals. 
There is discussion as to when mileage should start. Some are saying mileage starts at the first location; others say it starts from the home office. Which is it? This is important because some locations are 35 miles away. 

5 Replies
Texas Roger
Level 15

Chaplain, home office, mileage computation

Are you a W-2 employee or do you receive a 1099-MISC for self employment?

BCiocco
Returning Member

Chaplain, home office, mileage computation

I am a w-2 employee of the company that provides the service.

Texas Roger
Level 15

Chaplain, home office, mileage computation

W-2 employees are no longer allowed to claim a mileage deduction as of tax year 2018. 

BCiocco
Returning Member

Chaplain, home office, mileage computation

Thanks.
Actually, we claim the mileage to the company and are reimbursed. That part of our salary becomes non-taxable as a mileage reimbursement. 
The question still is, when should the mileage start according to IRS rules.

 

Texas Roger
Level 15

Chaplain, home office, mileage computation

It would depend on what your company says you can claim.  If you were self employed, your home would need to meet the tests to be a principal place of business for you to deduct mileage from your home to your other places of business. You can see the tests for determining whether it is a principal place of business in IRS Pub. 587 starting on p. 3: https://www.irs.gov/pub/irs-pdf/p587.pdf

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