Urbano is a new tax client this year. He mentioned that he began driving deliveries in his vehicle as a side gig in October. He thinks he drove about $600$ miles but doesn't have exact records with him. What advice would you give Urbano about his side gig?

Since he did not bring exact records, Urbano cannot claim any mileage deduction for the driving for $2022.$ He should start tracking mileage now for $2023.$

Based on his estimate, you can calculate a $$375$ vehicle expense deduction for Urbano against the delivery income.

Since the total income likely wasn't that much and Urbano doesn't have exact records of expenses, it's best to leave off the delivery income completely.

Urbano can ask the delivery company for logs$.$ Using that and a calendar, he can reconstruct a mileage number to calculate a deduction.