Transportation Expenses and 2nd, 3rd, 4th job.

[mmurrell]

Hello to all,

I have a client that has four W-2's. One of which she claims is her
main job....most time spent and most money made. She works at more
than one job in one day. I understand the transportation between the
jobs is considered deductible. I am confused about the deductibility
of transportation cost from home to 2nd job, or 2nd job to home.

The client lives 60 miles from her main job. She is a Physical
Therapist, and many times checks on clients from her 2nd, 3rd, or 4th
employer on her way to her main job and on her way home from her main
job.

I have read Revenue Ruling 99-7 which deals mostly with "temporary
work locations", and "office in the home"...of which my client has
neither.

Several "quick tax guides" and the IRS publication 463 have reproduced
a graphic that is very helpful, except in my client's case. The
graphic states as follows.

1. Between home and regular or main job, Never deductible.
2. Between home and temp work location, Deductible if you have a
regular or main job at another location.
3. Between home and second job. Never deductible on a day off from
regular or main job.
4. Between regular or main job and temporary work locaiton. Always
deductible.
5. Between regular or main job and second job, Always deductible.
6. Between temporary work location and second job, Always
deductible.

My problem is with number 3. My client will go from home to a second
job, or from a second job to home on days that she ALSO goes to her
main job. Number three seems to imply that from home to a second job,
or a second job to home COULD be deductible under certain
circumstances when the taxpayer is NOT on a day off from her regular
or main job....otherwise it would just read "Never deductible" like
number 1. What are those circumstances? What am I missing?

Thanks in advance for any help....Marie

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[Paul Thomas, CPA]

"mmurrell" <mmur...@cableone.net> wrote

> I have a client that has four W-2's. One of which she claims is her
> main job....most time spent and most money made. She works at more
> than one job in one day. I understand the transportation between the
> jobs is considered deductible. I am confused about the deductibility
> of transportation cost from home to 2nd job, or 2nd job to home.

It's commuting. Always.

--
Paul A. Thomas, CPA
Athens, Georgia

[Alan]

mmurrell wrote:
>
> My problem is with number 3. My client will go from home to a second
> job, or from a second job to home on days that she ALSO goes to her
> main job. Number three seems to imply that from home to a second job,
> or a second job to home COULD be deductible under certain
> circumstances when the taxpayer is NOT on a day off from her regular
> or main job....otherwise it would just read "Never deductible" like
> number 1. What are those circumstances? What am I missing?
>
> Thanks in advance for any help....Marie
>

Revenue Ruling 90-23 says it is commuting when you go from your
home and back from a regular place of business. A regular place
of business is distinguished from a temporary place of work.
So, if you regularly work more than one job, the cost to get from
your home to any of those jobs and back is commuting. The cost
to get from Job 1 to Job 2 on the same day would not be commuting.

[Seth]

In article <bb132f6f-0546-4ba5...@p43g2000hsc.googlegroups.com>,
mmurrell <mmur...@cableone.net> wrote:

>I have a client that has four W-2's. One of which she claims is her
>main job....most time spent and most money made. She works at more
>than one job in one day. I understand the transportation between the
>jobs is considered deductible. I am confused about the deductibility
>of transportation cost from home to 2nd job, or 2nd job to home.

Transportation to or from home is commuting. Transportation between
jobs is deductible. It doesn't matter which job is called "main".

>The client lives 60 miles from her main job. She is a Physical
>Therapist, and many times checks on clients from her 2nd, 3rd, or 4th
>employer on her way to her main job and on her way home from her main
>job.

In fact, some people in that sort of situation have arranged to have a
job or business near their homes, so the short trip is commuting, and
the long trip (from that nearby job or business to the main job) is
deductible.

Seth