IsabellaG
Expert Alumni

Deductions & credits

I've read the previous answers to your question, and I think you've received some good advice. There is no one size fits all answer to the question of commuting. It all depends on your specific facts and circumstances.

 

IRC Section 280A  does state "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." 

 

You know what kind of work you conduct at your home. As @rjs suggested, the use of your home simply for making lesson plans would be a "stretch." Billing, scheduling, marketing, etc would count as administrative/management activities in my view. In the end, you will need to make the determination, and be prepared to defend your choice if you are questioned.

 

But you don't have to claim a home office deduction in order for your home to qualify as your principal place of business.

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