Oregon Tax Court Finds Uber Drivers Didn’t Prove Entitlement to Mileage Expense Income Tax Deductions

The Oregon Tax Court March 14 decided Taxpayers didn’t prove entitlement to mileage expense deductions, for individual income tax purposes. One of the Taxpayers was an Uber driver who claimed mileage expenses on 2017 and 2018 tax returns, which the Department of Revenue disallowed at audit. On appeal, Taxpayers challenged the disallowance of online miles for each year. The tax court found that: 1) the tax summary documents from Uber, standing alone, didn’t satisfy the heightened substantiation requirements of the Internal Revenue Code; 2) Taxpayers relied entirely on two-page tax summary documents generated by Uber for each year and didn’t ...