I work for a bank and work from home. I travel to review branches for work. I get reimbursed for mileage outside my normal commute. Can I deduct the other mileage?

[abbowie]

I was hired as an employee for a city 99 miles from where I live. I have to subtract 99 miles from my total miles each time I drive for work, then will get reimbursed for the remaining miles. So if I drive 150 miles in a day, I get reimbursed for 51 miles. Can I take a deduction for the 99 miles each day that I don't get reimbursed for?

[bwa · Accepted solution]

So long as you have a home office as your principal place of business then yes, you can claim the mileage. 

A home office is your principal place of business if it is where you earn most of your income or where you perform administrative or management tasks for your business.  The statute provides that ". . . the term “principal place of business” includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business."

[abbowie]

I do about 40% of my work at home. It is considered my "starting point" for calculating mileage (and then deduct the 99 miles). The rest of my work is traveling to the different branches (about 80 during the year).  That is where I get my miles.  Someone told me that because I was hired for that other city 99 miles away, I couldn't claim those miles because it was my "business address" for HR.  Is that true?  Or because my home is my principal place of business, I should be good?

[abbowie]

I do about 40% of my work at home. It is considered my "starting point" for calculating mileage (and then deduct the 99 miles). The rest of my work is traveling to the different branches (about 80 during the year).  That is where I get my miles.  Someone told me that because I was hired for that other city 99 miles away, I couldn't claim those miles because it was my "business address" for HR.  Is that true?  Or because my home is my principal place of business, I should be good?

[bwa]

What HR thinks is your "business address" has no effect on claiming mileage.  The IRS would use the statute that I quoted above.

[SweetieJean]

Please keep your related Q's in one thread.

[abbowie]

I am sorry. I thought mileage would be a different subject.

[abbowie]

I am sorry. I thought mileage would be a different subject.