Mileage Log Not Required For Uber and DoorDash

[BobKamman]

A Tax Court summary opinion today, involving a driver for Uber and DoorDash, points out:

"We note for the record that the strict substantiation requirements of section 274(d) do not apply with respect to expenses reported to properly used vehicles in a trade or business of transporting persons for compensation pursuant to section 280F(d)(4)(C). However, even in those situations, there must be sufficient evidence to determine the appropriate mileage."

When I look for that statute I find 280F(d)(4)(B), which reads:

(B) Exception for property used in business of transporting persons or property

Except to the extent provided in regulations, clause (ii) of subparagraph (A) shall not apply to any property substantially all of the use of which is in a trade or business of providing to unrelated persons services consisting of the transportation of persons or property for compensation or hire.

I think this was subparagraph (C) back in 2021 when quoted in a Tax Court opinion ("Nurumbi") involving an Uber driver. 

Wasn't there a recent discussion about a taxpayer with lousy records as a delivery driver?  Maybe we should go back and take another look at that one.  

[George4Tacks]

How about this dude? https://en.wikipedia.org/wiki/George_M._Cohan

HINT: Go all the way down to the end with his Legacy!

[TaxGuyBill]

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@BobKamman wrote:

substantially all of the use  

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I suspect that is what is going to keep most Uber vehicles as Listed Property.

[TaxGuyBill]

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@George4Tacks wrote:

How about this dude? https://en.wikipedia.org/wiki/George_M._Cohan

HINT: Go all the way down to the end with his Legacy!

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If it is Listed Property (pending on the point that Bob was making), Regulation §1.274-5T specifically states Cohan does not apply to Listed Property.