More on the Mileage Deduction

Deductible mileage for rideshare drivers (54 cents per mile):

(1) in search of a passenger
(2) with a passenger in the car
(3) returning home from having dropped off a passenger

Note: Uber and other rideshare platforms that only keep records of your mileage with a passenger in the car. To maximize your deductions and be safe in case of audit, you have to keep your own mileage log records.

What about the commuting rule? As a rideshare driver, like a real estate agents, you don't have any permanent place of work and so any driving you do with the intention of finding passengers is tax deductible. That of course includes when you're online, but also the mileage between wherever your business takes you to your home.