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This is somewhat related to the question a few posts ago, but not exactly the same.

I work as a teacher and will in the next week begin contracting with a local school district to teach their tutors how to be more effective. I will have to file Schedule C or C-EZ to report this income from the district. I will typically drive from my home to the school I teach at and then from there directly to a tutoring site. From there I will drive either to another tutoring site or home. Eventually I will drive home.

Is any of this mileage deductible on Schedule C?

I'm also wondering what other deductions you think I might be able to take against my income on Schedule C, if there are any at all.

I'm just trying to get my tax house in order for the coming year. Thanks for your help.

FYI: I will probably be grossing less than $10,000 a year contracting. The vast majority of my income will come from my salary as a teacher.

billyturtle
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I will typically drive from my home to the school I teach at

non-deductible commuting

and then from there directly to a tutoring site.

deductible on your schedule C

From there I will drive either to another tutoring site

also deductible on your schedule C

or home. Eventually I will drive home.

non-deductible commuting

I'm also wondering what other deductions you think I might be able to take against my income on Schedule C, if there are any at all.

Any expenses you have related to this work would be deductible. Some possibilities are: telephone calls related to tutoring the tutors, supplies used, books and other research material, and teaching aids.

--Peter
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Thanks Peter.

What if I traveled to a tutoring site from my home? Would I then be able to deduct the round-trip mileage? Wondering because sometimes I might have a lot of down time between the end of the school say and an appointment (It might be nice to change clothes or go for a run before heading back out) or I might have the day off at some point.

billyturtle
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Unless you have an office in the home (and I don't believe that you do) driving from home to your tutoring site is non deductible commuting mileage in both directions.

There are fairly strict rules that must be followed to deduct transportation. expenses.

Fletch52
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How does one define an office? If I have a "room" set aside with nothing else in it than a computer, printer, fax machine etc. that I mostly use to follow up on complex patients that I saw during the day, but that I also use for personel email etc., does that qualify as an
"office"? Seems like you can make an arguement either way. At the vary least you could try to deduct with the arguement that you were making the deduction in good faith even if the IRS doesn't see it your way. How do you define the line between making creative yet legitimate deductions and breaking the tax law?
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Ozymandios:

If I have a "room" set aside with nothing else in it than a computer, printer, fax machine etc. that I mostly use to follow up on complex patients that I saw during the day, but that I also use for personel email etc., does that qualify as an
"office"?


Per Pub 587:

"Exclusive Use
To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or other separately identifiable space. The space does not need to be marked off by a permanent partition.

You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes.

Example.

You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Your family also uses the den for recreation. The den is not used exclusively in your profession, so you cannot claim a business deduction for its use."

The entire link can be found here:
http://www.irs.gov/publications/p587/ar02.html#d0e319

The IRS tightened up the restrictions a number of years ago because every person under the stars was trying to claim a home office deduction because they had a den in their homes.

3MM

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