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can i deduct mileage if i was in a student internship but also using that experience to start contractual work

TL;DR

Mileage can be deductible if the travel is directly related to starting or conducting contractual work, but not for commuting to a student internship unless it is part of a business activity.

Detailed Answer

The IRS allows a deduction for mileage if it is for business purposes. If you are using your vehicle to travel for contractual work, this mileage can be deductible as a business expense. However, mileage related to commuting to a student internship is generally not deductible unless the internship is part of a business activity that generates income. For example, if you are using the internship to gain skills specifically for your contractual work and can demonstrate a direct business purpose, then some mileage might be deductible. It's crucial to differentiate between personal commuting and business travel. Keep detailed records of the purpose of each trip, the starting and ending locations, and the total miles driven.

Where to Put It on the Tax Form

Schedule C, Line 9 for business mileage deduction. If using Form 2106, report on Line 1.

Real World Example

A freelance graphic designer who is starting to take on contractual work might drive to meetings with potential clients or to purchase supplies. The mileage for these trips can be deducted. If the designer also interns at a design firm to gain skills, the commute to the internship is not deductible unless it directly relates to their business.

Calculation Required

A calculation is required for this deduction.

Calculate the total business miles driven and multiply by the IRS standard mileage rate for the year. For 2023, this rate is 65.5 cents per mile. Keep a log of each trip, including date, purpose, and miles driven.

Audit Risk & Documentation Tips

Moderate audit risk. Keep a detailed mileage log with dates, destinations, business purposes, and odometer readings. Retain any supporting documentation like client emails, contracts, or receipts that justify the business purpose of the travel.

IRS Reference

IRS Publication 463 (Travel, Gift, and Car Expenses)

Relevant Industries

FreelancersConsultantsIndependent Contractors

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on June 2, 2026

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