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Tax Law (Questions About Taxes)/Mileage reimbursment for travel to multiple facilities


I am an engineer working on a contract basis for a corporation with several manufacturing facilities. Currently I work with and travel to three different facilities all in different metropolitan areas and occasionally travel to suppliers and/or the corporate office (92 miles away). Each of these facilities are between 90 to 150 miles from my home, so I typically visit only one facility a day and then return home. Each day I may go to a different location. The convenient part of this arrangement (for both me and the employer) is that I currently live in the approximate geographical center of these three facilities (one is due north, one due east, one west)so all locations are closer than if I lived near one facility or the office.
The problem has become what would the proper way be to expense my travel miles. Corporate (and IRS) policy would be to deduct commuting miles (to "regular job"?) from my travel miles (to "temporary locations"?). However, the "office" is just as far away as most of the plants I visit and I rarely go there anyway, so it isn't really a "regular job" or "typical commute". I have been working with the employer to set an equitable solution, but would also like to understand what the IRS rules would be so we do this correctly. I have read publication 463 but do not see how this situation fits their definitions. Please advise.


Thanks for your question.

Since you return home every night and typically only visit one location per day, all of your mileage is commuting and not deductible under IRS rules.  If the company chooses to reimburse you for some or all of this mileage, it would be taxable income to you.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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