@Opus 17 - I don't follow your "logic leap" here:
"I read this mean that as long as you only perform substantial administrative and management duties in your home, then your home can be your principal place of business. If you do not set aside an exclusive area of your home, you won’t be able to take the home office deduction, but the home can still be your principal place of business for transportation expenses. "
As this statement is true:
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
then why isn't the inverse of that statement false?
If you don't have an office in your home that qualifies as a principal place of business, you can not deduct your daily transportation costs between your home and another work location in the same trade or business
Mileage is deductible between two business locations
Mileage is not deductible between a personal location and a business location ("commuting miles")
therefore, I have to be able to establish a business location within my home so that the mileage between what is now a business location and my client is tax deductible.
if I use my kitchen table for both eating and all the adminstative functions of my business, that does not meet the definition of my "home office" because the table is not exclusively used for my business.
If I convert an unused bedroom into an office that is exclusively used for my business then I have met the requirements of the 2nd rule and can deduct mileage each time I leave my office (i.e. my home) and go see a client.
