Calendar Entries Don’t Substantiate Business Driving

If you use a personal vehicle for business, you must substantiate the business mileage with a contemporaneous record (e.g., a written log or app) showing various information. In one case, a consultant who made notations on his calendar could not convince the Tax Court of his business driving. None of the entries were contemporaneous, there was no evidence linking the locations shown on the calendar to the addresses of his clients, and the entries on their face seemed questionable. #IdeaoftheDay