What this line means
The total number of miles you drove this vehicle commuting between your home and your regular place of business during the year. Commuting miles are never deductible, regardless of the distance or how inconvenient the commute is. The IRS requires you to report them separately to verify that you are not including them in your business miles on line 44a.
Does this apply to you?
- You have a regular place of business outside your home and drive to it
- You drive from home to a rented office, studio, shop, or other fixed business location
- You complete Part IV and need to account for all miles driven in the vehicle
Easy to overlook
Self-employed people have commuting miles too Many sole proprietors assume that because they are self-employed, all driving is business driving. That is not true. If you rent an office and drive there every day, that is commuting — the same as an employee driving to work. Only a qualifying home office eliminates commuting miles by making your home your principal place of business. 1 IRS Publication 463 — Travel, Gift, and Car Expenses
Zero commuting miles raises questions without a home office If you report zero commuting miles and do not have a home office, the IRS may question how you get to your place of business. Either you have commuting miles or you have a home office (line 30). Reporting zero commuting miles with no home office deduction suggests business miles may be overstated. 2 IRS Schedule C instructions — Part IV, Line 44b
Watch out for this
Reporting zero commuting miles when you drive to a regular business location daily. If you do not have a qualifying home office, your daily drive to your shop, office, or primary work location is commuting. Putting those miles on line 44a (business) instead of 44b (commuting) overstates your vehicle deduction.
Footnotes
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IRS Publication 463, Travel, Gift, and Car Expenses. https://www.irs.gov/pub/irs-pdf/p463.pdf ↩
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IRS Schedule C (Form 1040) Instructions, Part IV, Line 44b. https://www.irs.gov/instructions/i1040sc ↩