Business Mileage

[Senior Sailor]

If a client uses his home for his main business address but does work, in the same town, on a daily basis would he/she be able to deduct the mileage to those places? Is there a reference for this?

[NotEasy]

If a client uses his home for his main business address but does work, in the same town, on a daily basis would he/she be able to deduct the mileage to those places? Is there a reference for this?

I don't think he can.

Based on the situation that you described, his job location should be considered his primary work site. Therefore, he cannot deduct the mileage expense because the trips are considered commune miles.

[solomon]

If a client uses his home for his main business address but does work, in the same town, on a daily basis would he/she be able to deduct the mileage to those places? Is there a reference for this?

The reference is Revenue Ruling 99-7.

[taxxcpa]

Home office

The only way he could claim mileage would be if he performed work at his home, then went to a second job site. For example, I work in my home. Most of my work is in the home office, but occasionally I travel to see a client.
If you go to several job sites during the day, the trip from home to the first one is not allowed but subsequent trips to other job sites would be allowed.

[solomon]

The only way he could claim mileage would be if he performed work at his home, then went to a second job site. For example, I work in my home. Most of my work is in the home office, but occasionally I travel to see a client.
If you go to several job sites during the day, the trip from home to the first one is not allowed but subsequent trips to other job sites would be allowed.

If the home office is the principal place of business, then all trips are deductible.

[taxmom34]

however, someone may correct me if i'm wrong.: even if you have a home office , you must be claiming the office in home on your return in order to claim that mileage.

[Bees Knees]

however, someone may correct me if i'm wrong.: even if you have a home office , you must be claiming the office in home on your return in order to claim that mileage.

Revenue Ruling 99-7 doesn't say you have to claim the office in home on your return in order to claim that mileage. It merely says the office in home has to be the principal place of business. In my opinion, the office could very well be the principal place of business, but fail the deduction under another rule such as the exclusive use test.