That makes sense with the lawn care business. It is owned and operated by our son and his home is the home office so our home is not the primary (and only) office for this business. So he can only claim mileage from one job to another, he can't claim mileage from our home to the first and from the last back to our home as business mileage it is commuting mileage. I do have to recalculate the mileage because I did have the mileage to and from our home included. Thanks for clarifying!
The construction I'm still a little confused about. I have the home office deduction figured out. Our home is the location of the primary (and only) office for this business. There is a designated area that is used for only business purposes. We don't owe anything on our home so there is no mortgage or interest and the area is only 80 sq feet so the simplified deduction is best for us. The only thing I was a little uncertain about for the home office is do I claim the internet and land line portion used for business purposes or is that included in the simplified deduction? I did claim the business portion of his cell phone because I'm confident that isn't included in the simplified deduction but I wasn't completely sure about the internet and landline phone so I did not include that in other expenses.
But the mileage isn't included in the home office deduction. So if the same rule applied then his commute to a job site, or to bid a job or conduct any type of business related matters, would be from the business office (our home) and would be deductible as business mileage not commuting, correct?
