Gas Price Bleeds Deduction Dry

Dear Tax Talk,

Oh, I am too nervous to try to take advantage of the IRS; honestly they scare the hell out of me, but your last answer, regarding donating blood and deducting mileage to get there, made me roll up my hands and chuckle with an evil grin. Is there a written policy that says you would need to go to the "nearest" blood bank, or would San Diego to Seattle at 14 cents a mile be OK? Assuming I don't mind an audit of everything else ...

David

Dear David,

Although I got a chuckle out of your twisted evil thoughts, I'm not sure an IRS examiner will have the same sense of humor.

While you may set off with an evil grin, the oil companies will probably bleed you dry before you get to the Space Needle in Seattle. At 14 cents a mile, even if you make the requisite 26 miles per gallon to cover the $4 per gallon of gas, the deduction is only saving you a fraction in taxes.

A deduction is only worth a percentage in tax savings based on your marginal tax rate, which varies between zero percent and 35 percent, depending on your level of income. If in you're a typical 25 percent tax bracket, you'll have to be making more than 100 miles per gallon to get back in taxes at least what you spent at the pump.

Publication 526 states the following regarding travel expenses related to volunteer work for a charitable organization: "Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation or vacation in the travel."

The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses.Drop me a postcard!To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Taxpayers should seek professional advice based on their particular circumstances.Bankrate.com is the Web's leading aggregator of information on financial products including mortgages, credit cards, new and used automobile loans, money market accounts, certificates of deposit, checking and ATM fees, home equity loans and online banking fees. Visit Bankrate.com to get the tools and information that can help you make the best financial decisions.
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