Tax Year Prior to 2020: Can I claim business miles for a trip home between clients when my schedule requires a big gap between client visits?

[tnp33]

I'm a self-employed pet sitter. Usually I have day visits, and then much later, night visits. I return home in between because I can't go directly from the day visits to the night visits, as the client contract requires that I visit at specific times. I've read that first trip of the day, from home to first client, and last trip of the day, from last client to home, are commuting miles. If I go home between clients because of this day/night division, can I claim those as business miles because they are NOT the first/last trip of my working day? Or do I have to claim commuting miles anytime my home is part of the trip? I don't have a home office, but as a single owner LLC, home is the place where I do all of my administrative work. Thank you.

[KarenL2]

Yes, you can claim those miles even if you have to go home during the day.  

Business Use of Vehicles

Also, your "home office" doesn't have to be a separate room.  It can be a designated space in your home that is set aside and separated exclusively for business use.  To take a deduction for your home office, you must regularly use "a portion of your home" exclusively for conducting business.  Also, it must be your principal place of business.  Which, in your case, it is.

This link may also be helpful Can I Take the Home Office Deduction? 

https://ttlc.intuit.com/replies/3302005