It can be confusing. The answers are listed for you below. Keep in mind the reason for the trip which is very important in each scenario.
- It depends. The trip in this scenario would be considered as both personal and business. The miles from your Mom's to the rental and back home or back to your Mom's depending on whether the time at Mom's was all at once or in the middle of the rental activity.
- Yes, it makes sense to eliminate the miles to your Mom's. The rest of the miles would be considered as rental business.
- Yes. Since you did not use a hotel, the trip was for rental business which would allow you to include the full round trip miles.
- Yes. There is more time spent for personal purposes than for rental purposes which would limit the number of miles you should use.
The key is to consider the time at the rental taking care of business as well as the mileage, and the main reason for the trip. The rules are trying to encompass and possible scenario where personal use miles are a factor and should not be used as a business expense. As long as you keep the records of time, reasons for the trip and always think of ordinary and necessary for your rental activity. Be sensible about the timing, as you have inquired about, and the personal use mileage.
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