Mileage Deduction

[TA33]

My wife drives to and from clients homes and schools as a behavioral therapist for special education children. Is her car mileage deductible for 2020? She is paid hourly while with clients but is not paid for travel time nor reimbursed for travel miles or expenses.

Thanks!

[Bsch4477]

I assume that she is self employed. In that case unless she has an office in the home travel from home to a client or school is commuting and so not deductible. Also travel from a client or school to home is commuting. Only travel from one place of business to another is deductible, for example, travel from school to a client. 

[TA33]

Thank you for the quick response. She is not self employed. She's paid by the hour and receives a W2. She does not report to an office. She drives from home to a clients home or school in the AM and then drives to another clients home in the afternoon. Her schedule is subject to change at any time.

[PattiF]

If she is an employee, then no, her car mileage is not deductible as an expense for 2020 for federal returns. These expense are deductible in some states. These expenses would be entered as Employee Business Expenses. The expenses would be used on the state return if your state is one of those states that still allows the deduction.

Employees can deduct mileage for commuting between multiple job sites during the same day, as well as commutes to temporary work locations and offsite business meetings.

[TA33]

Thanks, that might explain that when I entered the mileage into TT it did not affect my federal return but it did affect my PA tax liability. How do I confirm that these miles are indeed legitimate deductions for the state of PA?

Would all miles driven qualify? From home to clients, schools and back home?

[PattiF]

Here is some information from the Pennsylvania Department of Revenue. It states that mileage is not allowed if you drive for different jobs with different employers or drive to a main work location. Neither of those situations apply for your wife. Her mileage is deductible for Pennsylvania.

Does she pay union dues with her position?  She can also add the Educator expense of up to $250 to the PA-UE if she includes an amount for this on her 1040.

PA Employee Business Expenses

[TA33]

Awesome, thank you. This is the first time she's held a position that required driving other than typical commuting. 

I really appreciate the rapid responses! Stay safe.

[PattiF]

Glad to assist. Stay safe too!