Can self-employed ministers deduct commuting mileage?

Travel can be one of the most problematic areas for many of your self-employed ministers.

The crux of the matter is defining when a drive is a commute and when it’s a deductible travel expense. This definition depends crucially on the minister’s principal place of ministry.

Driving between home and a worker’s principal place of ministry is considered commuting. Commuting – whether a worker is an independent contractor or an employee – is never deductible. However, driving between one’s principal place of ministry and a workplace is a deductible travel expense.

A principal place of ministry is the primary location where the work of that church is performed. It’s generally the place where the books and records are kept, and where other administrative functions are performed.

For freelancers, remote workers, and others who work from home, their home office is their principal place of business. Therefore, any business-related travel will be deductible. This includes trips to the post office or to a client’s place of business.

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Clergy Financial Resources
Tax I Payroll I Bookkeeping I HR
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Tel: (888) 421.0101
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Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

For more information or if you need additional assistance, please use the contact information below.

Clergy Financial Resources
11214 86th Avenue N.
Maple Grove, MN 55369

Tel: (888) 421-0101 
Fax: (888) 876-5101
Email: clientservices@clergyfinancial.com