I have (too many) part-time jobs teaching at several universities. On two days of the week last semester, my class lasted until 11 pm. The following morning, classes at a nearby university started at 8 am. I have a 75 minute drive home, then (at least) 90 minutes back during rush hour. Throw in time to eat dinner and breakfast (actually, I do that while driving, but don't tell anyone), grade, prepare lessons (but no time to shower!) and I would get very little sleep. Instead, I stay at a motel. Is the motel deductible?=========>>I do not think so; Qualifying for a tax deduction for work-relate lodging depends on where you usually work, the duration of a work assignment in general, you can deduct your cost of traveling if you're away from your tax home overnight for a temporary biz purpose. Your tax home is your regular place of employment. This is regardless of where your family home is located.for example, say, you're a truck driver, and you and your family live in LA. CA. You're employed by a trucking firm that has its terminal in San Diego, CA. At the end of your long runs, you return to your home terminal in San Diego and spend one night there before returning home in LA. You can't deduct any expenses you have for meals and lodging in San Diego or the cost of traveling from San Diego to LA , since San Diego is your tax home.
Note that TurboTax has added the dreaded (by me) Sked C EZ, probably because of a 1099-MISC from one of my other part-time jobs (hey, I gotta put food on the family!) tutoring. But the university jobs sent me W-2s.====>>in lieu of SCh C-EZ , you may still file Sch C of 1040;anyway aslongas your net earning on SCh C (EZ) is $400 or exceeds 4400 then you need to file your SCh C(EZ) and also aslongas the amt on SCh SE line 2/ 3 is also $400 or exceeds 4400 then you need to pay self employment tax to IRS;when figuring self-employment tax you owe, you get to reduce self-employment income by half of the self-employment tax before applying the tax rate
on form 1040 line 27 I guess. Say, for example, that your net self-employment income is $4k after other related expenses. That's the amount you report as taxable for income tax purposes on Form 1040.
But when figuring your self-employment tax on Sch SE, Computation of Social Security Self-Employment Tax, the taxable amount is $3694. Not paying the 15.3 percent tax on $1306 difference in this example saves you $200.
If the answer is yes, where do I deduct them?=======>>As mentioned above; You only can take a tax deduction for work-related lodging expenses incurred outside of your business tax home, the municipality or general area in which you primarily work.
Second, since I already filed my federal, do I now have to figure out an amended return? (Actually, I know the answer to that.)====>>
In your case since you can not claim your motel lodging expenses on your return, you do not need to file 1040X. |