Auto expenses – when are they deductible as a business expense?
Automobile expenses are deductible when the automobile is used for business. Unfortunately, most employees do not receive a deduction because their “business” use is either going from home to their business location or vice versa. For tax purposes, this type of driving does not qualify as business use. Generally, travel between two business locations (e.g. a daytime and a night job) qualifies for business use. Also, travel to customers and job sites qualify for business travel, if you have a permanent job location that you go to on a regular basis. If all of your job locations are temporary, you may not be able to deduct any of your automobile expenses. If you drive to and from a temporary location outside of the metropolitan area, the auto mileage is considered business mileage. However, the IRS considers the Chicagoland ) metropolitan area to cover a very large area (e.g., up into Wisconsin). If you stop to pick up supplies on your way to work, the subsequent mileage to the job site
