Motus Product Information

Commute Deduction Guidelines

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COMMUTE DEDUCTION GUIDELINES PER THE IRS DEFINITION OF A "BUSINESS MILE" Each employee is assigned a permanent work location by his or her employer. A permanent work location is defined as the location where that employee performs the majority (more than 50%) of his or her job duties. That location may be identified as one of the following "office types": Motus, LLC | Two Financial Center Boston, MA 02111 (888) 312-0788 www.motus.com Home Office An employee who performs more than 50% of his/her job duties while at home. If that employee must drive from his/her home office location to another work location or to multiple work locations, all mileage recorded is considered business mileage. No commute mileage would apply. Corporate Office An employee who performs more than 50% of his/her job duties while at a specific office location other than his/her home, such as a corporate office building. Travel directly between the employee's home location and that specific office location is considered commute mileage. If/when an employee travels from his/her home directly to an alternate business location such as a customer meeting, customer office or airport, there is no commute. All mileage recorded is considered business mileage. The same rule applies if/when driving back home from one of these alternate locations. No Office An employee who performs more than 50% of his/her job duties while at various locations. The mileage recorded between his/her home location and the first work location visited that day is considered commute mileage. Additionally, the mileage recorded between the last work location visited that day and his/her home location are also considered commute miles. Exceptions are permissible if the first and/or last location visited is located outside of his/her metropolitan area. Metropolitan area is typically defined by the client as a radius of between 10-20 miles from each driver's home location.

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