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August 17, 2010
Deductible and Non-Deductible Mileage Expenses

In a BLR webinar entitled "Mileage/Commuting Expenses: How to Avoid Big Mistakes With These Employee Expenses," Mark E. Tabakman, Esq., partner in the nationwide law firm Fox Rothschild, LLP and Stacy Wade, Ph.D., CPA, assistant professor of accounting at Western Kentucky University, offered a quick snapshot of the way the Internal Revenue Service (IRS) views various types of transportation expenses from the employees' point of view:

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  • The expenses of travel between a taxpayer's home and place of business or work (i.e., commuting expenses) are generally nondeductible personal expenses of the taxpayer.
  • Expenses for travel between the taxpayer's residence and a temporary work location outside the metropolitan area where the taxpayer lives and normally works are considered deductible transportation expenses.
  • If a taxpayer has one or more regular work locations away from home, expenses for travel between the taxpayer's residence and a temporary work location in the same trade or business -- regardless of distance -- are considered deductible transportation expenses.
  • If the taxpayer's residence is her principal place of business, expenses for travel between her residence and another work location in the same trade or business are considered deductible transportation expenses.

Mark E. Tabakman, Esq., is a partner in the nationwide law firm Fox Rothschild, LLP (www.wagehourlaw.foxrothschild.com). He advises clients throughout the country on all aspects of labor relations and employment law, as well as the development of corporate employment policies. Stacy Wade, Ph.D., CPA, is assistant professor of accounting at Western Kentucky University (www.wku.edu). She teaches undergraduate and graduate courses in financial accounting and taxation.

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