Ridiculously confusing.
Please clarify the following:
1: Without claiming a home office deduction, can I still use the definition of "principal place of business" outlined in this section of the tax code...
Your home office will qualify as your principal place of business if you meet the following requirements.
You use it exclusively and regularly for administrative or management activities of your trade or business.
You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.
2: If, based on the above definition, my home is considered my principal place of business, will I be able to deduct mileage from home direct to a client and vice versa? Again, I would still not claim any home office deduction.
