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Subject Author Date
Schedule C EZ mileage tobe 02-22-2008
Posted by Stuart Bronstein on February 22, 2008, 5:31 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).
>
> 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.

Just because a home office doesn't qualify for the deduction of rent
doesn't mean it doesn't qualify for other things. See §280A(f)(4),
which says,

"Nothing in this section shall be construed to disallow any deduction
allowable under section 162(a)(2) (or any deduction which meets the
tests of section 162(a)(2) but is allowable under another provision
of this title) by reason of the taxpayer’s being away from home in
the pursuit of a trade or business (other than the trade or business
of renting dwelling units)."

Stu

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Posted by D. Stussy on February 23, 2008, 12:56 am
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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).
> >
> > 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.
>
> Just because a home office doesn't qualify for the deduction of rent
> doesn't mean it doesn't qualify for other things. See §280A(f)(4),
> which says,
>
> "Nothing in this section shall be construed to disallow any deduction
> allowable under section 162(a)(2) (or any deduction which meets the
> tests of section 162(a)(2) but is allowable under another provision
> of this title) by reason of the taxpayer's being away from home in
> the pursuit of a trade or business (other than the trade or business
> of renting dwelling units)."

But driving from one's residence (which need not be the primary one) to
one's tax home (only place of work) is still commuting.

--
<< ------------------------------------------------------- >>
<< 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. >>
<< ------------------------------------------------------- >>

Posted by Stuart Bronstein on February 23, 2008, 8:34 am
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>> > No. See Commuting.
>>
>> Just because a home office doesn't qualify for the deduction of
>> rent doesn't mean it doesn't qualify for other things. See
>> §280A(f)(4), which says,
>>
>> "Nothing in this section shall be construed to disallow any
>> deduction allowable under section 162(a)(2) (or any deduction
>> which meets the tests of section 162(a)(2) but is allowable under
>> another provision of this title) by reason of the taxpayer's
>> being away from home in the pursuit of a trade or business (other
>> than the trade or business of renting dwelling units)."
>
> But driving from one's residence (which need not be the primary
> one) to one's tax home (only place of work) is still commuting.

Of course. My point was that just because a home office doesn't
qualify for the home office deduction does not mean it doesn't qualify
as a home office for other purposes. If he uses his home as an actual
office to conduct his business, that could well be his tax home.

Stu

--
<< ------------------------------------------------------- >>
<< 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. >>
<< ------------------------------------------------------- >>

Posted by removeps-groups@yahoo.com on February 23, 2008, 5:40 pm
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> Of course. My point was that just because a home office doesn't
> qualify for the home office deduction does not mean it doesn't qualify
> as a home office for other purposes. If he uses his home as an actual
> office to conduct his business, that could well be his tax home.

What are some of the things he could do at his dorm room to make it
his place of business, in regards to being a performing artist?

--
<< ------------------------------------------------------- >>
<< 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. >>
<< ------------------------------------------------------- >>

Posted by Paul Thomas on February 23, 2008, 8:18 pm
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> What are some of the things he could do at his dorm room to make it
> his place of business, in regards to being a performing artist?





It HAS to be used regularly and exclusively for his practice - nothing else,
ever - and - he has to be the one paying the full bill for the dorm. If
he's not, which is often the case, and especially with a roommate, there's
no deduction.




--
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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