Carl
Level 15

Deductions & credits

even though I would think it is completely legitimate to do in my situation

When you get down to brass tacks, what you, I or anyone else "thinks" is irrelevant. It's what you can prove in a court of law in tax court. You would be hard pressed to "prove" that your home is your primary place of business, since the primary income producing activity of your business is not physically conducted in your home.So I would advise leaving the home office alone and not claim it.

However, you can claim mileage when that mileage does not originate from your home.

From home to 1st client - not deductible

From 1st client to 2nd client - deductible

From last client to home - not deductible

The mileage between your home and 1st/last client are what's called "commuting miles" and those miles are not deductible. Exactly the same as the miles from your home to your W-2 job are never deductible.