I also found the following piece of tax code quoted in another thread:
§280(c)(1)(A): "the term “principal place of business” includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business."
Under this definition I would think that my home would definitely qualify as my principal place of business. It is the only location where administration and management activities of my private tutoring business takes place - Specifically, I manage scheduling, communicate with clients, plan lessons, log my miles etc. What am I missing as this seems clear-cut to me?
