Tom's Blog

One of my fellow adjunct professors asks the following question as a follow up to my recent email:

Q: "Excellent article! I admit, however, I was hoping to see whether in your opinion an adjunct professor is able to deduct his/her mileage traveling to school.
Samantha

A: Well, Samantha, like most tax questions, the answer is that this depends on your facts and circumstances. The general rule is that if you are an employee, then your travel to and from your work location is considered commuting and is not deductible. However, that doesn't mean we couldn't change your facts to make it deductible.

Let's say, for example, that you don't have an office at the university. But you do have an office at home that meets all of the tests for home office. And you work in your home office each day you teach preparing your lesson prior to traveling to school. Then, I think you have a good argument that your commute is to your office and school is the second location of the day.

Remember, that the travel still is treated as unreimbursed business expense and will only be deductible on Schedule A if you meet the 2% floor for total miscellaneous itemized deductions.

For more about how to maximize your auto expense deduction and how to make sure your home office is allowable, join us in our School of Tax Strategy where we have courses specifically on these two subjects. Go to http://www.provisionwealth.com/products.

Warmest regards,

Tom