I have a few questions concerning commuting mileage vs. business mileage:
#1 -- It is my understanding that the only miles that are deductible as business expenses are the miles between one workplace and another. For example, if I leave my primary job and travel directly to a game site, the miles between my primary job and the game site would be deductible. Travel between either job and my home is considered commuting miles. Is this correct?=====>Accurate; You can deduct unreimbursed transportation costs between your main workplace and a temporary work location, the basic rule that the IRS follows is that commuting is a personal expense so it is never deductible. Commuting occurs when you go from home to a permanent work location—either your office or other principal place of business, or another place where you have worked or expect to work for more than 1year.
this is not your case , however, if you have a home office qualifying as your principal place of business. In this case, you can deduct the commuting exp you make from your home office to another business location. For example, you can deduct the cost of driving from home to your outside office, a client’s office, or to attend a business-related seminar.
#2 -- Form 1040 Schedule C asks for the number of business miles and commuting miles. I keep detailed logs of my business miles that I plan to claim as a deduction (including odometer readings, date, time, purpose of trip, etc.), so this figure is easy to determine. Can I just estimate my commuting miles by taking my daily commute and multiplying it by the number of days I worked that year, or should I be keeping a detailed log of commuting miles also?======>>You need to keep a detailed log of commuting miles. there’s nothing wrong with that, as long as they keep proper records. it’s important to document your total mileage as well as your business mileage but remember; Automobile Expenses are a Common Red Audit Flag from the IRS/your stte Dept of revenue also.
If you use your personal vehicle less than 50% of the time for business, you must use the IRS mileage rate method If you use your personal vehicle more than 50% for business, you may elect to deduct your actual expenses.