SE Transpotation Expense Deductuon

[Kathy]

Facts: Self-Employed Business - Music Instructor & Performer - administers business from home, but the home does not qualify for "Principal Place of Business" due to not meeting the exclusive use guidelines as outline by IRC sec 280.

Travels to music store 2 days a week and other location to provide music lessons (1099 contractor) and to various locations to perform at gigs.

Are the transportation cost deductible under Rev. Rul. 99-7 as expenses incurred to travel to temporary work locations?

[BOB W]

Over the recent years liberalization of office in the home has come been restated. Please read/re-read the Tax Book section 5 page 14-15 for sole proprietorships. Exclusive does not mean a room. Administrative and/or management of a business does qualify.

I have the deluxe book...............

If after reading TTB, client still does not qualify then it falls back to "from one business location to another business location. Mileage stops at the last business location for the day.