Chang is a home-based nurse. What mileage is deductible for his visits?

To determine the deductible mileage for Chang, it is important to understand the context of business mileage deductions for home-based businesses. In this case, since Chang is a home-based nurse, he can deduct the mileage incurred during his business-related visits to patients, starting from his home to the places he visits for work.

When calculating deductible mileage, the IRS generally allows for the deduction of the round-trip distance from home to the business location (in this case, patients' homes). Therefore, if Chang travels a certain distance for a visit and returns home, the entire mileage for that round trip qualifies for the deduction.

The chosen answer of 20 miles likely represents the distance he travels for a round trip from home to the patient's home, which is the measurement usually used for such deductions. It is essential to note that mileage incurred for personal reasons or commuting to a primary place of work that is not related to business would not qualify for deduction.

Understanding the specifics of deductible mileage is crucial for anyone in similar situations, as accurate record-keeping and calculations can significantly impact potential tax savings.