REFLECTOR: education and recreation

[Jerome Sipple]

Douglas Holub wrote:
> One of my best friends is a courier, an independent contractor. He 
> gets paid to drive all over Texas and Oklahoma delivering things, 
> usually body parts for surgery to a hospital or airplane parts to an 
> airport. Can I take him somewhere to deliver something as long as I 
> don't get paid for it?
>  
> Doug Holub
> Looking for places to go
>
>
Someone else might be better at answering at answering this, but I think 
you could as long as you don't ask for or receive any compensation. Now 
could he put gas in your tanks and take that as a business deduction? 
Most certainly as long as he has proof of payment, (the receipt for the 
fuel etc [at both ends of the trip ;-)]). You're not receiving 
compensation, just reimbursement of expenses and he can't take direct 
cost of your Velo as he doesn't own it and the fact it's not a certified 
a/c. Of course if he picked up the tab for lunch that would even be 
better. I know it's not the issue here but if he were to drive the route 
by automobile he might have a bigger deduction by using the IRS standard 
mileage rate at the cost of not as much fun! The IRS doesn't disallow 
having fun YET. It just can't be the PRIMARY reason for doing it! Enjoy!

Soon to be builder I hope!

Jerry Sipple
Taxes Plus & Associates LLC