I work at seven different hospitals. Are my commuting miles tax-deductible?

I work at seven different hospitals. Are my commuting miles tax-deductible?

by William L. Stunkel, CPA | Jan 24, 2018

I work at seven different hospitals. My main office is not located at any of these places. I call the scheduling office in the morning, and am told which hospital to go to for that day. Are commuting miles deductible in this situation?

Commuting is considered to be your first and last trip of the day. Commuting is considered a personal expense and is not deductible. If you only go to one hospital location on a given day based on where you are told, then the IRS would consider that to be commuting; therefore, the IRS would not consider that deductible. For any travel prior to Jan. 1, 2018, to be considered a deductible expense, a trip would have to have been made between two different facilities during the same day. So, if you went from home to Hospital A, that trip would be commuting. If you then went from Hospital A to Hospital B, that would be a possible unreimbursed deduction. The trip from Hospital B to your home would be considered commuting.

Also, starting Jan. 1, 2018, nonreimbursed employee expenses are no longer deductible as unreimbursed employee expenses on Schedule A. The Tax Cuts and Jobs Act passed in 2017 eliminated those deductions.

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Answered by: William L. Stunkel, CPA, is director of small business services with Holsinger PC in Wexford, Pa.

The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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