Mileage Log and Home Office Records Reviewer

Checks a client's mileage log and home office records for math errors, missing details, and conflicts.

Tax prep or bookkeepingProfessional Services✓ Checkedv1.0

Before and after

BEFORE · what the owner typed

Client is Terrence Davila, 8651 Bluewick Rd, Valehollow. Tax year 2024. I'm Thelma Doherty at Briarwick Bookkeeping, 402-555-0110. He does handyman work and uses his 2017 Chevrolet Silverado, gray, for job sites. Odometer Jan 1 was 61,200 and Dec 31 was 79,450. His log claims 11,400 business miles. Monthly business miles: Jan 900, Feb 850, Mar 1,000, Apr 950, May 1,100, Jun 1,050, Jul 900, Aug 1,000, Sep 1,050, Oct 1,200, Nov 800, Dec 600. Log has date, miles, destination and purpose columns. March has 3 trips totaling 210 miles with the purpose column blank. October is one line that says 'job sites' for 1,200 miles, no addresses. He told me he filled the whole log in during January from his calendar. He has an oil change receipt from Jun 14 showing 68,900 miles. No other odometer readings. Home office is a spare bedroom, 12 x 15 feet. He says the house is 1,800 square feet, no source given. Desk and filing cabinet in there, and he said his daughter's old bed is still in there and guests sometimes sleep in it. No photos. He gave me utility bills for 10 months, missing February and November.

AFTER · what the skill produced

Records review: Terrence Davila, tax year 2024
Preparer: Thelma Doherty, Briarwick Bookkeeping

Totals check

Odometer: 61,200 at the start and 79,450 at the end, so 18,250 total miles for the year.
The monthly business miles add up to 11,400, which matches the 11,400 claimed on the log.
Business share: 11,400 of 18,250 total miles, about 62%.
Home office: 12 x 15 feet is 180 square feet. Against 1,800 square feet for the home, the room is 10% of the home. The 1,800 figure is Terrence's number and has no source yet.

Fix first (missing or conflicting records)

The log was filled in after the fact. Terrence said he wrote the whole log in January from his calendar. We recommend collecting the calendar itself, job invoices, and any texts or emails that show where he was on each trip, and noting on the log how it was built.
October has no trip detail. It is one line that says "job sites" for 1,200 miles, the largest month on the log. We recommend asking for the job addresses and dates behind it. These are 1,200 of the 11,400 business miles.
March has three trips with no business purpose, 210 miles in total. We recommend asking Terrence what each trip was for and getting an invoice or note to match.
The home office is not used only for work. Terrence said his daughter's old bed is still in the room and guests sometimes sleep there. We recommend you review this and decide how it affects the claim. Please confirm the requirements locally.

Also recommended

The log has no odometer readings during the year, only January 1 and December 31. The June 14 oil change receipt shows 68,900 miles, but the log gives no reading to compare it to. We recommend collecting any other service, tire, or inspection receipts that show mileage.
Utility bills are on hand for 10 of 12 months. February and November are missing.
The home square footage of 1,800 has no source. We recommend a document that shows it, such as a property record or floor plan.
There are no photos of the room. We recommend photos of the room as it is set up now.

Looks complete

Start and end odometer readings are on file.
The monthly totals add up to the business miles claimed.
The log has columns for date, miles, destination, and purpose.
The room measurements were given.

Request list for Terrence

Your calendar for 2024, plus job invoices, texts, or emails showing where you worked
Job addresses and dates for October
The purpose of each of the three March trips
Any receipts from 2024 that show the Silverado's mileage
Utility bills for February and November
A document showing the home's total square footage
Photos of the spare bedroom as it is now
A note on how often guests sleep in the room

Questions for the owner

Did Terrence use any vehicle other than the Silverado for work?
Which mileage method will you use on this return?
Does he have a separate space or a different way he uses the room when guests stay?
Do you want me to send the request list to Terrence, and should it include your office number, 402-555-0110?

What it does

Checks a client's mileage log and home office records for math errors, missing details, and conflicts. It gives the preparer a sorted list of what to fix and a plain request list for the client. It reviews records only. It does not decide what is deductible.

Use it when: Use when a tax prep or bookkeeping office needs to check a client's vehicle mileage log and home office records for gaps before filing, such as "review this mileage log," "is this home office ready for an audit," or "check my client's records."