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Posted by tobe on February 22, 2008, 4:09 pm
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A college student attends college some 75 miles from home, and lives in
a college dormitory when school is in session. He is also a part-time
musician. He plays music for a church near his home on most Sundays,
and gets paid for this. He practices this music at his dorm room. He
receives a 1099 from the church for his reimbursement.
I assume he will have to fill out Schedule C EZ (& Schedule SE).
Can he claim his dormitory room as a home office? I assume not, since
it is only one room, (and he has a roommate).
If not, can he claim the 150 miles travel each weekend as a business
expense? He usually drives either to his home or to a friend's house on
Saturday, and drives back to school on Sunday after church. He would
not drive home and back were it not for his job at the church.
On school breaks, such as Christmas, he lives at home, and drives the 2
miles or so to the job at church on Sunday and back. He practices the
music at home. Can he claim a very part-time home office at home (he
does not own the home nor pay any home expenses)? Again, I assume not.
Can he claim the 4 miles round trip as a business expense?
--
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Posted by Paul Thomas, CPA on February 22, 2008, 5:22 pm
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>A college student attends college some 75 miles from home, and lives in a
>college dormitory when school is in session. He is also a part-time
>musician. He plays music for a church near his home on most Sundays, and
>gets paid for this. He practices this music at his dorm room. He receives
>a 1099 from the church for his reimbursement.
>
> I assume he will have to fill out Schedule C EZ (& Schedule SE).
>
> Can he claim his dormitory room as a home office? I assume not, since it
> is only one room, (and he has a roommate).
To qualify, the space must be identifiable (meaning it can be pointed out)
as an office/practice space, and that it is used both regularly and
exclusively.
Now, I've been in dorm rooms, and most master closets these days exceed the
square footage of the old dorm rooms. So I would have a hard time imagining
that any space used to practice is never, ever used to oh, store a pile of
dirty or clean laundry, old pizza boxes, a beer keg, etc and so on. IE:
That it's not ever used by him, his roommate, or other buddies at any point
in the year for purposes other than business / music practice.
So I think he'll lose the "home office" based on not having an identifiable,
exclusive and regular place in the "home" to practice.
> If not, can he claim the 150 miles travel each weekend as a business
> expense? He usually drives either to his home or to a friend's house on
> Saturday, and drives back to school on Sunday after church. He would not
> drive home and back were it not for his job at the church.
This seems to be the regular place of work. That would be commuting - which
is the regular back and forth between your place of living and your place of
working. Commuting is not deductible.
However, side trips to the music store for supplies, etc would be.
> On school breaks, such as Christmas, he lives at home, and drives the 2
> miles or so to the job at church on Sunday and back. He practices the
> music at home. Can he claim a very part-time home office at home (he does
> not own the home nor pay any home expenses)? Again, I assume not. Can he
> claim the 4 miles round trip as a business expense?
Again, the space must be used regularly and exclusively, which a part-time
space in a home that's not his .......highly unlikely that this space
qualifies also.
Which brings up the last and most important point. Home office can only be
deducted if that taxpayer pays for the home. I doubt he writes the check on
his parent's mortgage, or the utility bills, etc.......
And it's highly likely he's not paying the dorm rent either......that being
footed by mom -n- pop.
--
Paul A. Thomas, CPA
Athens, Georgia
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<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
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<< to this newsgroup as well as our anti-spamming policy >>
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Posted by removeps-groups@yahoo.com on February 23, 2008, 5:39 pm
Please log in for more thread options wrote:
> > If not, can he claim the 150 miles travel each weekend as a business
> > expense? He usually drives either to his home or to a friend's house on
> > Saturday, and drives back to school on Sunday after church. He would not
> > drive home and back were it not for his job at the church.
>
> This seems to be the regular place of work. That would be commuting - which
> is the regular back and forth between your place of living and your place of
> working. Commuting is not deductible.
What if he was performing at 2 places during the school year? Then
would he have 2 places of work, meaning that commuting to either place
is not deductible? Or can he pick one of the places as his place of
work, and deduct commuting mileage to the other place, or can he
deduct commuting mileage to both places?
Also, would expenses would go on form 2106, and then line 24 of 1040
("Certain business expenses of ... performing artists ...") as an
adjustment to income?
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
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<< Copyright (2007) - All rights reserved. >>
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Posted by Paul Thomas on February 23, 2008, 8:16 pm
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> What if he was performing at 2 places during the school year? Then
> would he have 2 places of work, meaning that commuting to either place
> is not deductible?
My kid works at McDonalds and Burger King. Driving to and from work is
commuting.
Now, driving between two places of work - work to work - is deductible, on
schedule A, not schedule C, unless they're self-employed and the jobs are in
the same field.
> Also, would expenses would go on form 2106,
As an employee - yes.
> and then line 24 of 1040 ("Certain business expenses
> of ... performing artists ...") as an adjustment to income?
Do they qualify as a performing artist?
Is this the kid playing church music? I've got a difficult time seeing that
as a performing artist.
--
Paul A. Thomas, CPA
Athens, Georgia
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2007) - All rights reserved. >>
<< ------------------------------------------------------- >>
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Posted by D. Stussy on February 22, 2008, 5:23 pm
Please log in for more thread options > A college student attends college some 75 miles from home, and lives in
> a college dormitory when school is in session. He is also a part-time
> musician. He plays music for a church near his home on most Sundays,
> and gets paid for this. He practices this music at his dorm room. He
> receives a 1099 from the church for his reimbursement.
>
> I assume he will have to fill out Schedule C EZ (& Schedule SE).
>
> Can he claim his dormitory room as a home office? I assume not, since
> it is only one room, (and he has a roommate).
Correct. Likely not an exclusive-use area.
> If not, can he claim the 150 miles travel each weekend as a business
> expense? He usually drives either to his home or to a friend's house on
> Saturday, and drives back to school on Sunday after church. He would
> not drive home and back were it not for his job at the church.
No. See Commuting.
> On school breaks, such as Christmas, he lives at home, and drives the 2
> miles or so to the job at church on Sunday and back. He practices the
> music at home. Can he claim a very part-time home office at home (he
> does not own the home nor pay any home expenses)? Again, I assume not.
> Can he claim the 4 miles round trip as a business expense?
Still commuting and non-exclusive use.
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2007) - All rights reserved. >>
<< ------------------------------------------------------- >>
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