I am a flight instructor and I am classified as an independent contractor with my flight school. I am not disputing the fact I am an independent contractor, I've signed papers declaring this and I receive a 1099 for wages. I would like to know if I can write off my driving expenses to and from the airport? I drive an hour to the airport and an hour home each day (all highway, a peaceful drive). I have a home office where I fill out logbooks, schedule flights, email students, make lesson plans, stay current with the ever changing aviation regulations, etc. I use my office quite often for work. How could I set this situation up so I can lessen the punch of high fuel costs by deducting my business commutes from my personal driving? I would like to do this so the IRS does not have a problem with it.
I've done online searches but could not find the information I needed. An answer from someone with experience in this field would be greatly appreciated.
2007-11-25 12:07:39 · 4 answers · asked by Anonymous in Business & Finance ➔ Taxes ➔ United States
IRS would rule that your principal place of business is the airport -- this is where you meet clients and deliver your service to them.
thus, the distance you travel to and from the airport is commuting and is not deductible.
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to change this, you'll have to show by a preponderance of evidence that the office at home is where you do most of the work. In your business, I'd rate that as "no chance".
2007-11-25 12:12:43 · answer #1 · answered by Spock (rhp) 7 · 2⤊ 1⤋
As other contributors have said, the trip to from home to work is commuting. However if you make a stop, for business purposes, on the way to the airport then the mileage from that first stop to the airport would be business mileage.
If there is a post office close to your house, you could do any business mailing at the post office then continue to the airport. I'm sure you could think of other business reasons to stop. Just make sure you can prove to the IRS that there was a business reason for your stop.
2007-11-25 23:59:24 · answer #2 · answered by nealeinmi 3 · 0⤊ 0⤋
No, it's commuting expenses and not deductible.
2007-11-25 20:16:14 · answer #3 · answered by Judy 7 · 0⤊ 0⤋
Yes, you can file a schedule C and claim these expenses.
2007-11-25 20:12:04 · answer #4 · answered by neoplop 7 · 1⤊ 2⤋