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    Regular or main job location.

    According to Pub17, mileages between 'home' and 'temporary work location' are deductible only if taxpayer has a 'regular or main job at another location'. If a gardener does the paper works of his business at home and regularly take phone calls at home to talk to his customers, can his 'home' also be considered his 'regular or main job location'?

    It seems to me his mileages from 'home' to his 'temporary work sites' are deductible only if he can consider his home his 'regular or main job location'.

    #2
    I think his home is a regular work place but to qualify as such he probably needs to have a qualified OIH.

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      #3
      Would "Visiting clients or customers" apply TTB10-4?
      Last edited by JG EA; 02-03-2009, 01:20 AM.
      JG

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