Schedule C EZ mileage

tobe · Joined: 25 Aug 2007 Posts: 16

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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Archived from group: misc>taxes>moderated

Paul Thomas, CPA · Joined: 25 Aug 2007 Posts: 3094

"tobe" wrote
>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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D. Stussy · Joined: 25 Aug 2007 Posts: 126

"tobe" wrote in message$0$1121$4c368faf@roadrunner.com...
> 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.

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Stuart Bronstein · Joined: 25 Aug 2007 Posts: 561

"D. Stussy" wrote:
> "tobe" wrote

>> 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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D. Stussy · Joined: 25 Aug 2007 Posts: 126

"Stuart Bronstein" wrote in message@130.133.1.4...
> "D. Stussy" wrote:
> > "tobe" wrote
>
> >> 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.

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Stuart Bronstein · Joined: 25 Aug 2007 Posts: 561

"D. Stussy" wrote:
> "Stuart Bronstein" wrote
>> "D. Stussy" wrote:

>> > 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

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removeps-groups · Joined: 09 Dec 2007 Posts: 98

On Feb 22, 2:22 pm, "Paul Thomas, CPA"
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?

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removeps-groups · Joined: 09 Dec 2007 Posts: 98

On Feb 23, 5:34 am, Stuart Bronstein wrote:

> 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?

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Paul Thomas · Joined: 25 Aug 2007 Posts: 775

wrote
> 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

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Paul Thomas · Joined: 25 Aug 2007 Posts: 775

wrote
> 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

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Seth · Joined: 25 Aug 2007 Posts: 177

In article ,
Paul Thomas wrote:
> wrote
>> 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

I though that was the requirement to deduct it as a home office, not
to have it be his place of business.

If a computer programmer uses his spare bedroom as his office, but
also lets friends sleep there, then he doesn't get a home office
deduction; but it's still his place of business.

- 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.

If someone rents an apartment with a roommate (and pays part of the
total rent), and uses part of it as a home office, I don't see that
the roommate paid some of the rent as preventing the home office
deduction.

Seth

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Stuart Bronstein · Joined: 25 Aug 2007 Posts: 561

sethb@panix.com (Seth) wrote:
> Paul Thomas wrote:
>> wrote

>>> 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
>
> I though that was the requirement to deduct it as a home office,
> not to have it be his place of business.

That's my understandint as well. In fact the code specifically says
that you can deduct storage space for a home office even if it's not
used exclusively and solely for the business. As a result it is clear
that a home office is ok to have even if it doesn't qualify for the
rent deduction.

Stu

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