Mileage

[ddoshan]

I concur ... no office in the home as principal place of business no mileage from home to 1st job site.

[ChEAr$]

There is a difference between "office in the home" and the home being the focal point of work.
If there is an office in the home , it IS by default the focal point of work.

But one can have the latter and still deduct mileage, rather truck expenses in this case, if that is where he stores
equipment that he must haul to the job.

If he were simply driving a POV to the job site and carrying just himself and used others' tools on the job, it would be commuting, and no deduction. But someone in the home improvement business has to lug his equipment to the job site.

[MAMalody]

I must have missed it, however, I do not recall the exclusive use test being set aside for office in the home.

[Gretel]

I, too, believe that he must have a space to do admin work, even if bookkeeping is outsourced he needs to do bids and job related stuff. I am pretty sure that the rules for claiming home office for the purpose of claiming mileage are more lenient than for the purpose of claiming expenses for OIH on the tax return. The all exclusive use rule does not apply. Some years back there was a post on this, and as far as I can remember Bees explained this very nicely.

[oceanlovin'ea]

Someone is balancing checkbook, paying bills, ordering supplies, etc. Maybe his wife helps him. But no one can run any kind of business without having somewhere to do some paperwork. Where does he keep the receipts? It might not be a big space or clean space but there is probably a space.

Linda, EA

[Kram BergGold]

My view

In my opinion to get mileage from home to first stop and last stop to home the taxpayer must claim a home office. This space can be as small as the size of a desk and chair in the corner of a room. If client says he does not have a dedicated space for work then he has non deductible commuting.

[Earl]

New client coming today. Is self-employed doing remodeling. No office. He says that he did not keep books - just receipts. Says truck used strictly for business so no log was kept in the past.
My thinking is no mileage from home to job site and back. However, if home used for administrative purposes could possibly justify mileage from home to job site. What would be considered
enough administrative duties to justify a home office? If just goes to site, gives bid, collects when finished would there be any administrative duties done at home. Not sure what past preparers did
and just want to be sure when I meet with him.