Do I claim a gift of $250 as income for volunteer teaching at church on Wednesdays? If I claim it as income can I still deduct the miles for volunteering?

[Anonymous · Accepted solution]

the amount you were paid is not a gift.  it was either paid to compensate you for the services you performed  and/or reimburse you for your travel costs.

As a volunteer you may be paid tax-free for any out-of-pocket expenses incurred to allow you to perform your role.

These can include: travel expenses (including home to work)

the way i would look at it is if the mileage deduction for the Wednesdays you teach exceeds the $250 you received, I would report nothing.   

if income exceeded expenses, I would report gross and mileage deduction on schedule C. 

Volunteer mileage deduction

The standard mileage rate for volunteers who use their own cars is 14 cents per mile. Alternatively, you may deduct your actual unreimbursed expenses for gas and oil -- but not maintenance, depreciation or insurance. Regardless of which method you choose, related parking fees and tolls are deductible as well.

[kahren]

The $250 exceeded the mileage at .14 per mile.  To make sure I understand, I report it as income and report the mileage on schedule C?

[kahren]

Or I just report the income and cannot report the mileage.

[kahren]

I just want to make sure I understand the section "if income exceeded expenses, I would report gross and mileage deduction on schedule C.  Volunteer mileage deduction"