Quote:
Originally Posted by Eastshire
You are confusing the rules for the deductibility of a home office with rules for establishing a principal place of business.
|
I'm not confusing them at all. The point of the examples in the previously cited IRS publications was that the deductability of the miles was directly related to the deductability of a home office.
Quote:
Originally Posted by Eastshire
That's a minority opinion.
|
The only opinion that matters is that of the IRS. If you get audited and their examples in their publications pretty much say you can't deduct them, the opinion of 100 accountants will not matter.
Requoting the cites made by Altor from the IRS pubs...
Quote:
|
Originally Posted by UncleSam
Publication 463 Quote:
Office in the home.
If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.) Publication 587 Quote:
Your home office will qualify as your principal place of business if you meet the following requirements.
· You use it exclusively and regularly for administrative or management activities of your trade or business.
· You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Also, Examples 1 and 2 that begin at the bottom of page 4 would seem to apply to officials. |