Ask the Tax Expert: Can I Deduct My First Drive When the Office Is Closed?

Posted By ,Posted in Mileage, Small Business Tips.Tagged

Ask the Tax Expert: Can I Deduct My First Drive When the Office Is Closed?

Each week, our resident small business tax expert, Stephen Fishman, answers your small business tax questions. Have a tax question for Stephen? Submit it here.

Question: I am an independent contractor architect. I have an office set up in my house where I check email each morning, and work on an occasional project. Virtually every workday, I drive to the office of my “client.” Can I deduct this mileage, or is it considered commuting? My client is a long term client that I have worked with for 6-7 years. Our working relationship may blur the lines between an independent contractor and an employee relationship.

What Is the Disabled Access Credit?

Posted By ,Posted in Small Business Tips.

What Is the Disabled Access Credit?

Small businesses that provide special accommodations for individuals with disabilities serve a vital role in improving accessibility for all, but they often incur significant expenditures in doing so. Fortunately, many of these businesses can receive tax relief through a small business tax credit known as the Disabled Access Credit. Learn about eligible expenses and limitations to claim the Disabled Access Credit with confidence.

x



 
Please enter a valid phone number.
x
Start logging your miles automatically using MileIQ.
Start logging your miles automatically using MileIQ.
<style type="text/css">
#exit-signup {
  z-index: 9999;
}



@media (max-width:796px){
 #exit-signup .quote-text {
    display:none;
}


}

@media (max-width:678px){
#exit-signup ul.mileiq-feats.lower {
display:none;
}
}

#exit-signup .quote-text {
    z-index: 9999999;
    font-size: 18px;
}

#ulp-s3QqZ4gQ5NIl41ua{
 min-height:500px!important;
}

#exit-signup .modal-dialog {
  width: 100%;
  max-width: 900px;
}

#exit-signup ul.mileiq-feats li {
  display: inline-block;
  width: 218px;
  background: url("/images/popups/download-modal/green-check.png") no-repeat;
  padding-left: 28px;
  text-align: left;
  font-size: 14px;
  font-weight: 600;
  color:#808080;
}

#exit-signup .quote-author {
  font-weight: 600;
  color: #fff;
  font-size: 14px;
text-align: right;
}

#exit-signup .quote-text {
  color: #FFF;
  position: absolute;
  bottom: 8px;
  left: -5px;
  padding: 11px;
  text-align: right;
}

#exit-signup ul.mileiq-feats.lower {
  max-width: 300px;
  margin-left: auto;
  margin-right: auto;
  margin-bottom: 30px;
}

#exit-signup ul.mileiq-feats.lower li .inner {
  width: 300px;
}

#exit-signup ul.mileiq-feats.lower li  {
  width: 300px;
}


@media(min-width: 884px){
  
  #exit-signup .quote-text {
    right: 56px;
    bottom: 17px;
  }

#exit-signup .col-md-8 {
padding-right:40px;
}

#exit-signup .col-md-4 {
padding-left:60px!important;
}
}

ul.mileiq-feats {
font-family: 'RealTextOT';
}

@media(min-width: 664px) and (max-width: 991px){
  #exit-signup .quote-text {
    left: 14%!important;
    bottom: 17px;
  }
}

@media(max-width: 663px){
  #exit-signup .quote-text {
    text-align: center;
  }
}

@media(min-width: 992px){
  #exit-signup .col-md-4 {
    background: url("/images/popups/download-modal/or-divider.png") no-repeat;
    background-size: 24px 223px;
    height: 223px;
    padding-left: 45px;
  }


  #exit-signup ul.mileiq-feats.lower{
   display: none; 
  }
}

@media(max-width: 991px){
  #exit-signup .divider-line {
    margin-bottom: 10px!important;
  }
  #exit-signup .modal-body {
    padding: 28px 40px 36px!important;
  }
  #exit-signup ul.mileiq-feats.upper{
   display: none; 
  }
  #exit-signup .col-md-8 {
    display: none;
  }
  #exit-signup .modal-banner {
    padding-left: 20px;
    padding-right: 20px;
    padding-bottom: 19px;
    text-align: center;
  }



  .dl-badges {
    max-width: 180px;
    margin-left: auto;
    margin-right: auto;
   }
   
}

#exit-signup .section-title {
       text-align:center;
   }

ul.mileiq-feats.upper{
max-width: 670px;
margin-left: auto;
margin-right:50px
}

#exit-signup ul.mileiq-feats li .inner{
  width:148px;
}

#exit-signup img.modal-color-bar-top{
  position: absolute;
  width: 100%;
  max-height: 62px;
}

#exit-signup .section-title {
  font-size: 16px;
  font-weight: 600;
  color: #4D4D4D;
  margin-bottom: 15px;
}

#exit-signup #modal-signup-wrap {
  margin-bottom: 36px;
  max-width: 491px;
}

img.mob-banner {
    position: absolute;
    bottom: 0;
    left: 0
}

#exit-signup img.modal-color-bar-bottom{
  position: absolute;
  bottom: 0;
  height: 7px;
  width: 100%;
}

#exit-signup .divider-line {
  height: 1px;
  background: #ddd;
  margin-bottom: 30px;
  margin-top: 19px;
}

#exit-signup .modal-content {
  border-radius: 3px;
  overflow: hidden;
  background-color: rgb(255, 255, 255);
}
#exit-signup .modal-body {    
  padding: 32px 40px 53px;
}
#exit-signup .modal-header {
  padding: 10px;
    border-bottom: none;
}
#exit-signup h2 {
  font-family: "RealTextOT-Bold";
  font-size: 41px;
  margin-bottom: 25px;
  color: #333;
  margin-left: auto;
  margin-right: auto;
  line-height: 1.017;
text-align: center;
}

@media(max-width: 768px){
  #exit-signup h2 {
    font-size: 32px!important;
  }

#exit-signup .section-title{
display:none;
}
}

#exit-signup .badges .left-button{
  float:left;
  width: 48%;
}

#exit-signup .badges .right-button{
  float:right;
  width: 48%;
}

#exit-signup .badges{
  max-width: 320px;
  margin-left: auto;
  margin-right: auto;
  margin-bottom: 15px;
}

#exit-signup .modal-white-x{
  position: absolute;
  right: 20px;
  top: 20px;
}

#exit-signup button.close{
  position: absolute;
  right: 17px;
  top: 14px;
  opacity: 1;
  z-index: 100;
}

#exit-signup button.close:focus{
  outline:none;
}
</style>

<div id="exit-signup">
<div class="modal-body text-center">
            <h2>Try MileIQ for Free.</h2>
            <ul class="mileiq-feats upper">
              <li><div class="inner">Your data is never sold or shared</div></li>
              <li><div class="inner">All versions of our apps are ad-free</div></li>
              <li><div class="inner">Your drive history is secure & available</div></li>
            </ul>
            <div class="divider-line"></div>
            <div class="col-md-8">
              <div class="section-title">
                Get started by creating an account
              </div>
              <div id="modal-signup-wrap-exit">
                <iframe src="https://dashboard.mileiq.com/signup?v=iframe-2&media_source=blog&campaign=https://www.mileiq.com/blog/blog&campaign_detail=blog_exit_popup" style="border: none;height: 181px;width:100%;"></iframe>
              </div>
            </div>
            <div class="col-md-4">
              <div class="section-title">
                Download the app
              </div>
              <div class="dl-badges">
              <!-- Badges -->
                <ul class="badge-list">
                  <li style="margin-bottom: 10px;">
                    <a href="http://app.appsflyer.com/id578830929?pid=website&c=header_modal" target="_blank">
                      <img src="/images/popups/download-modal/ios-badge.png">
                    </a>
                  </li>
                  <li>
                    <a href="http://app.appsflyer.com/com.mobiledatalabs.mileiq?pid=website&c=header_modal" target="_blank">
                      <img src="/images/popups/download-modal/android-badge.png">
                    </a>
                  </li>
                </ul>
                <div style="clear:both"></div>
              </div>
            </div>
          </div>
          <ul class="mileiq-feats lower">
            <li><div class="inner">Your data is never sold or shared</div></li>
            <li><div class="inner">All versions of our apps are ad-free</div></li>
            <li><div class="inner">Your drive history is secure & available</div></li>
          </ul>
          <div class="modal-banner">
            
            <div class="quote-text">
              “When I show MileIQ to my accounting clients, they sign up immediately. Fact.”
              <div class="quote-author">
                -Jody Jordan, CPA & MileIQ user
              </div>
            </div>
            
          </div>
         </div>
          <img src="/images/popups/download-modal/lower-banner.png" class="mob-banner">
</div>