# Destination Filter and Mileage deductions



## UberwithStuber (Jan 18, 2017)

I use the DF daily when I leave in the morning. I set Airport as DF. 4 out of 5 days, I receive a ping.
When I leave airport, or last dropoff, I head to my day job.
Same going home at night. Use DF as home. Most days get rides.
Will IRS consider these as commutes, or legitimate attempt to gain business?
I just read in a tax advice blogs that working during a commute is non deductible mileage.


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## NCHeel (Jan 5, 2017)

How will the IRS know? You can't deduct miles if the reason you are driving is to get to work. If you are working Uber and happen to end up near your job who is to say. It all has to do with intent and keeping accurate records.


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## UberTaxPro (Oct 3, 2014)

UberwithStuber said:


> I use the DF daily when I leave in the morning. I set Airport as DF. 4 out of 5 days, I receive a ping.
> When I leave airport, or last dropoff, I head to my day job.
> Same going home at night. Use DF as home. Most days get rides.
> Will IRS consider these as commutes, or legitimate attempt to gain business?
> I just read in a tax advice blogs that working during a commute is non deductible mileage.


Wow! Great question! Off the top of my head I don't think there is any precedent for the situation you describe. The IRS and tax court will eventually regulate or rule on all the new challenges that the ride-share business is throwing at the tax code. Maybe sometime after the current government shutdown!


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## Mars Troll Number 4 (Oct 30, 2015)

I don't know how they would know


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## El Gato (Mar 5, 2016)

Commuting between two jobs is deductible. Especially if you are using the temporary job location rule. According to pub 463:


The IRS said:


> Two places of work. If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. However, if for some personal reason you don't go directly from one location to the other, you can't deduct more than the amount it would have cost you to go directly from the first location to the second. Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. You can't deduct them.
> https://www.irs.gov/pub/irs-pdf/p463.pdf


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## UberwithStuber (Jan 18, 2017)

Thanks El Gato


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## Mars Troll Number 4 (Oct 30, 2015)

The "temporary work location" is my justification for every empty mile i drive...


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## Carbalbm (Jun 6, 2016)

Deductible.


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## aeiou_- (Jul 5, 2015)

UberwithStuber said:


> I use the DF daily when I leave in the morning. I set Airport as DF. 4 out of 5 days, I receive a ping.
> When I leave airport, or last dropoff, I head to my day job.
> Same going home at night. Use DF as home. Most days get rides.
> Will IRS consider these as commutes, or legitimate attempt to gain business?
> I just read in a tax advice blogs that working during a commute is non deductible mileage.


DISCLAIMER: I haven't driven rideshare in about a year, I do mostly deliveries now. Lyft used to count all miles, I assume they still do.

I'm not a tax professional but it is my opinion(and I've said it before) that if you use Lyft's destination filter everywhere you go(quite literally) you are technically looking for a ride, working, and more importantly WILLING to work. I would assume that you are safe writing off those miles. We can not influence the amount of business we receive, so I would assume that it'd be okay to do so even if you don't receive a call. My main point for this being that Lyft keeps track of all miles while the app is on, therefore, a verifiable record would exist at the end of the year to prove your mileage claims in the case of an audit. You could use that log to pretty much deduct every single mile you drive with that car. Then it could also be argued that you use your car 100% for business. Or close enough to 100%, at least. That applies to your insurance, maintenance, etc.

Without this backup, I think it could be argued that we would eventually have to engage in a rideshare trip within that commute as evidence that we weren't just simply just counting miles along the way.

Would anyone know more about this? This argument definitely falls under a technicality, but would the IRS see this as valid, even with Lyft's mile tracker?

Obviously, the reason I did not mention Uber is because they do not track off-trip mileage.


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## UberwithStuber (Jan 18, 2017)

Also, can you file both W2 and 1099 together or are they seperate filings?


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## aeiou_- (Jul 5, 2015)

You have to file together. You file the 1099 under business income (schedule c)


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## UberwithStuber (Jan 18, 2017)

aeiou_- thanks!


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