Commuting miles, parking and toll

[Pacun]

A client has two jobs, Monday to Friday. For 20 days, he got up in the morning and drove 30 miles to his first job where he paid 10 for parking and then he drove 20 miles to his second job where he paid 5 for parking. Then he went drove home 40 miles. He paid $6 toll as soon as he leaves his house and $6 he comes back home. How many miles he can deduct on his 2106 form? How much parking and how much for toll?

[David1980]

For the miles, 400 miles. 20 days * 20 miles. I'd go with $0 for tolls. I'm not sure on the parking.I suspect it's $0 there too, but parking costs at a second job location in the same day? I'm not sure.

[Terry D EA]

I'm wondering why not the tolls and parking for both jobs? The issue here is the commute mileage with Pacun has identified correctly. I have many clients that pay substantial parking at UNC because they are required to do so. UNC indicates the amounts on the employee's W-2 forms. I guess maybe the answer is no due to the fact the employer in your situation is not requiring a special place for parking.

[David1980]

I'm wondering why not the tolls and parking for both jobs? The issue here is the commute mileage with Pacun has identified correctly. I ahve many clients that pay substantial parking at UNC because they are required to do so. UNC indicates the amounts on the employee's W-2 forms. I guess maybe the answer is no due to the fact the employer in your situation is not requiring a special place for parking.

Well, an employer can provide up to $245/month (2013) of parking as a tax free fringe benefit. But that's different than taking a deduction on 2106 for parking at your regular work place.

[Pacun]

For the miles, 400 miles. 20 days * 20 miles. I'd go with $0 for tolls. I'm not sure on the parking.I suspect it's $0 there too, but parking costs at a second job location in the same day? I'm not sure.

Those miles are unquestionable but I think he can deduct more.

Terry D: Sometime yesterday wrote:

"I have many clients that pay substantial parking at UNC because they are required to do so"

Required or for the convenience of the employers I think it only works with "home office deductions" or some other fringe benefits.

[David1980]

Is the second job a temporary assignment?

[Terry D EA]

http://www.irs.gov/publications/p463/ch04.html#en_US_2013_publink100033920

I stand corrected the publication above explains this very clearly.

[Terry D EA]

Just to add, parking fees are never deductible as an employee expense and is always considered part of the commute. In my post about UNC, the parking fees are deducted from the employees pay. But I guess they can park anywhere they want and nothing is required. So much for listening to clients. Parking fees as a business expense are deductible and the conditions set forth by the IRS are in the pub that I posted above.

[Pacun]

Is the second job a temporary assignment?

Both jobs are NOT temporary job locations. There are two restaurants with ONLY one location.

[MAMalody]

While not always perfect, one way to look at it would be that any trip that begins or ends at his home is considered comute, all others could be business mileage. In the op case that would mean the mileage between job one and two would be deductible along with the parking at job two. The mileage to job 1 and from job 2 to home would be nondeducatible as well as the tolls being nondeductible. (I could see an argument on the second toll on the way home.) As an aside, how do you have two restaurants at once geographic location separated by 20 miles?