Home office, commuting, Scorp..

[outwest]

that's a nice mix. Client operates a rural grocery store as a S Corp and just hired a former Walmart manager for the day to day supervision. He has moved the corporate office to his new home in a urban area. (all home office rules are met, I understand the corporate restrictions, this is not the question)

At least once a week, he travels to the store to check on it, gather up mail, deliver additional product bought near his home, and other business as needed. In the past, trips starting from the store and back to get products and supplies were clearly deductible.

So now the question:

How does the corporate office in his home impact the deductibility of mileage to the store?
What items would make the case stronger for deductibility?

This almost reads like homework, but it's not. Just trying to pose a very clear question. I think it's a professional judgment issue, so I want some other opinions.

[Zee]

that's a nice mix. Client operates a rural grocery store as a S Corp and just hired a former Walmart manager for the day to day supervision. He has moved the corporate office to his new home in a urban area. (all home office rules are met, I understand the corporate restrictions, this is not the question)

At least once a week, he travels to the store to check on it, gather up mail, deliver additional product bought near his home, and other business as needed. In the past, trips starting from the store and back to get products and supplies were clearly deductible.

So now the question:

How does the corporate office in his home impact the deductibility of mileage to the store?
What items would make the case stronger for deductibility?

This almost reads like homework, but it's not. Just trying to pose a very clear question. I think it's a professional judgment issue, so I want some other opinions.

I'm not sure I understand your comment, "In the past, trips starting from the store and back to get products and supplies were clearly deductible."

But, If this is an S Corporation, and he's an employee he should set up an accountable plan and be reimbursed for his mileage. I would think the mileage from his Corporate office to/from the store would be deductible, assuming the Corporate Office (his home) is his normal work station.

[outwest]

Clarification..

The earlier trips started in the store location, (where he lived) and went to get supplies, product etc in the urban area, then returned to the store. Stopped by my office with a pallet of top ramen noodles one day...