I am a massage therapist. I work at client's houses only. I do not have a main location of business. Can I deduct car and parking expenses?

[apl4444]

I understand that if I had a main location of business, I would be able to deduct mileage between the main location of business and the client's house. But, in my case (not having a main location of business), I am not sure if i can deduct mileage and parking expenses.

[Carl]

Do you claim a home office?

[TaxGuyBill]

Does your home qualify as the "Principal Place of Business" (see link)?
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p587/ar02.html#en_US_2016_publink1000226302">https://www.irs.gov/pu...>

[apl4444]

Thanks a lot for answering, Carl. The article is really GREAT and helpful. I do not see clients at my house. But, if I understand well, my house is still the main place of business because it is the only place where I do administrative and managerial work.

"-You have no other fixed location where you conduct substantial administrative or management activities of your trade or business."

Thanks a lot again.

[Opus 17 · Accepted solution]

If your home qualifies as your principle place of business, then you do have a main place of business, even if you can't use the home office deduction due to the exclusive use rule.

For example, you might use your home for bookkeeping, calling clients, and storing supplies.  That may make your home your principle place of business.  You could only take the home office deduction if you used part of your home for business only (like a spare bedroom or section of the basement) and did not use the same area of the house for family or personal living space.  But even if you don't have an exclusive area in your home for business, you can still call your home your main place of business even if it doesn't qualify for the home office deduction.  And in that case you can deduct your transportation expenses (subject the usual rules about keeping records, etc.)

[apl4444]

Amazing answer. Thanks a lot.
Your answer plus the article referred by Carl (above) extinguished all may doubts.
The IRS will be paying for all my business parking fees from now on.
This makes me incredibly happy 🙂

[TaxGuyBill]

They won't be paying for your fees, you just don't pay tax on it.

For example, if you have $100 of fees and you pay 35% taxes on your profit (including Self Employment tax), you will save $35 on your tax return.  You are still paying $65 for the parking fees.

[apl4444]

Hi, TazGuyBill

Thanks a lot for commenting. Your answer just convinced me of stop trying to do my own taxes at this point of my career. I always worked as an employee until 2015. In 2016, I became self-employed. It will not be a surprise to you when I say that I was very shocked when I found out how much I had to pay in Taxes. With my new self-employed status, my taxes became a game for experts. So, I ll just research around and try to find a very qualified tax professional to do my taxes this year.

Thanks a lot again for taking the time to write a comment.