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New Member
posted Jun 4, 2019 4:04:17 PM

Home is my primary business place for on the side deliveries but I have no dedicated homeoffice space. Can I deduct miles from home to first delivery as business expense?

I do food deliveries on the side as an independent contractor. My home is my primary place of business where I wait for some orders, do accounting work, etc, but I don't have a dedicated home-office space as all spaces are shared with personal use. Can I still deduct miles driven between home and my first delivery as a business expense?

Also, can I deduct mileage for the "commute" to my employed day job as travel between two work locations?


Thanks.

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1 Best answer
Level 15
Jun 4, 2019 4:04:20 PM

Your tax home can be your place of residence without claiming office in the home there.

You start there with some orders for the first delivery.

You cannot deduct the commute to the day job, unless you are going there directly from a delivery and not your tax home.

The same is true on the way home from the day job - no commute is deductible, unless you are going directly to a delivery.

Keep a detailed log of your miles and trips for tax purposes. 

This link may be helpful:  https://turbotax.intuit.com/tax-tips/small-business-taxes/business-use-of-vehicles/L6hi0zzzh


3 Replies
Level 15
Jun 4, 2019 4:04:20 PM

Your tax home can be your place of residence without claiming office in the home there.

You start there with some orders for the first delivery.

You cannot deduct the commute to the day job, unless you are going there directly from a delivery and not your tax home.

The same is true on the way home from the day job - no commute is deductible, unless you are going directly to a delivery.

Keep a detailed log of your miles and trips for tax purposes. 

This link may be helpful:  https://turbotax.intuit.com/tax-tips/small-business-taxes/business-use-of-vehicles/L6hi0zzzh


New Member
Jun 4, 2019 4:04:21 PM

Thanks, that is helpful. As for the commute, what if I am doing delivery related accounting work at home right before I head to my day job or as soon as I get back from the day job?

Level 15
Jun 4, 2019 4:04:23 PM

That does not matter as your residence is your tax home, so when you drive home from day or to day job that is commuting (unless it is directly to or from a delivery).