How do I report cash earnings from flower shop deliveries?

September 23, 2005

Date:  Fri, 26 Aug 2005
From:  Phil

Greetings,

First, I really like your website. I have a question.

I retired 14 months ago and took a part time job as a delivery person for a small flower shop. The owner pays me in cash and it's my responsibility to report the income on my tax return.

I use my own car for the deliveries, and I'm not reimbursed for the mileage.

How should I report the income on my income tax returns? Can I deduct a mileage allowance for using my car?

Thank you,
Phil
Indiana

Answer

Date:  Wed, 14 Sep 2005

Hello Phil,

Why get yourself involved in an arrangement that creates tax issues? Isn't there another flower shop in the area that is willing to report the arrangement properly?

Under your current arrangement, you can try reporting the income on Schedule C and claim a business expense for your mileage of 40.5¢ per mile to August 31, 2005 and 48.5¢ per mile for the rest of 2005.

Thanks to information sharing after September 11, 2001, your city may contact you and request that you apply for a business license.

Good luck!
Mike Gray

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