quick tax question about auto exp

GOOD IRS PAGE on the topic.  Generally speaking most people do better with the mileage cost than actual expenses.  Actual expenses become a bear if you also use the vehicle for personal use because you have to prorate everything and it's a nightmare.  FAR easier to keep a written log of miles driven for business purposes.

I assume you are talking about business use of a vehicle, right?  Just make sure you only include the mileage for business purposes.  AND, BTW, you aren't supposed to count "commuter" miles.  So, the example would be...

Suzi is self-employed as a hair dresser.  She drives 10 miles to the booth she rents at a hair salon every day.  On Tuesdays she drives from the hair salon 5 miles each way to the old folks home to cut hair. 

In this case the 5 miles each way on Tuesdays IS deductible as an expense but the 10 each way is not...because everybody has to commute to work!  This is why on the Schedule C it has you dish out what miles were business, commuting, and other.  "Commuting" is defined as "home to principal place of work".  Business miles are miles you then drive because of the business. 

And remember to keep some kind of written log...if you get audited and don't have one the IRS does not look kindly upon it.

using jldicarlos example.   let’s say Suzi drives  to her salon in the morning and then drives to the private client on the same day. Her  salon is 11 miles from home, but if she has  to stop at the old age client her commute home now turns into 23 miles one way. I assume if her commute is 11 miles in morning, and 23 home (total 34), her basis is really :

the 34 miles less the 22 miles roundtrip commute, plus whatever mileage it is from her salon to her private client?  I’m assuming the IRS would say her commute is 22 miles regardless, and she can only write off any extra miles incurred because she visited the old age home…

thanks! I never knew taxes could be so interesting