tax question on definition of business miles (PA resident)

Non-investing personal finance issues including insurance, credit, real estate, taxes, employment and legal issues such as trusts and wills
Post Reply
Topic Author
Posts: 109
Joined: Sun Jul 12, 2015 1:35 pm

tax question on definition of business miles (PA resident)

Post by mookie » Mon Apr 16, 2018 9:09 am

Hi, I live in Pennsylvania and I have one job as an employee and a second job as independent contractor with a home office. Am I correct that for both federal and Pennsylvania taxes (PA Schedule UE--Allowable Employee Business Expenses):

--for my job as am employee, I cannot claim the miles driven commuting to and from home to the office as a business expense ("business miles")? I can claim parking fees and tolls for this commute on PA Schedule UE?

--for my job as an independent contractor (1099 income), I can claim the miles driven to and from my home office to my independent contracting work site along with parking fees and tolls on federal Schedule C and PA Schedule UE?


Posts: 119
Joined: Thu May 04, 2017 2:57 pm

Re: tax question on definition of business miles (PA resident)

Post by Rob1 » Mon Apr 16, 2018 9:29 am

I’ve been using the guidelines set forth in this post: ... efinition/


“IRS commuting rule makes it tougher to figure out which drives from home are deductible. Here are some of the things you should know about drives that are tax deductible:
-Commuting is never deductible
-Working during your commute doesn’t make your trip deductible
-A qualifying home office can nullify the commuting rule
-Travel between home and a temporary work location is deductible”

Post Reply