I had posted before, but need further resolution.
I have a part time W2 job (no benefits included) for which I work about 19 hours a week. I also tutor privately at each client's house. My part-time W2 job and my private work are not related besides the fact that both involve tutoring.
My travel includes driving from my W2 work location to my private clients; driving from client to client; driving direct from home to clients; and from clients back home (I rent/share a house with another person).
I do not intend to claim a home office deduction. I only want to claim mileage. The only IRS documentation that I could find that describes a principal place of business is under the home office deduction section. In this section of code a principal place of business is described as follows:
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.
Well under this definition, 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.
So, without claiming the home office exemption, would I be able to consider my home as my principal place of business. If so, can I claim for all mileage except for direct two way home -W2 location travel?
