Is this commute or deductible mileage for a Doctor on call?

4 views 4 answers
I can not deduct mileage when I drive from home to the first hospital I go. I can deduct mileage when I drive from one hospital to another. When I am on call, after I have gone to 3 different hospitals rounding during the day and returned home. When I get called to see a patient in the ER can I deduct the mileage from my trip from home to the Emergency Room. This is clearly a business trip. The commute was done to the first hospital I went during the day.

Attorney Answers

4
Penny Wymyczakwhite ·
This question could be better answered by a CPA or a tax attorney. I corrected your practice area,
0 upvotes
Ronald Cappuccio ·
No, the trip is not deductible. It a commute from your home to work. You can commute several times in one day. Sorry! Ron Cappuccio
0 upvotes
Robert Jewett ·
Are you employed by the first hospital? Or is it just one of the places you perform your services? Your post suggest you are an employee, which would make it a non-deductible trip in virtually all circumstances. But if that is not true, please clarify. We may have further questions or different advice.
0 upvotes
Emmanuel Michael PaturisTax LawyerAlexandria, VA ·
I can foresee the IRS challenging the emergency room trip if the emergency room is at the first hospital. However, I am not certain the IRS would prevail even if the emergency room is at the first hospital if a true emergency were to occur-I believe a strong argument could be made distinguishing your customary commute from an emergency call. I suspect this issue would require research by your tax consultant. This is for informational purposes only and should not be relied upon by anyone as legal advice.
0 upvotes