Yes, the IRS has strict definitions of what qualifies as a home office and principal place of business however, these are strictly for qualifying for the home office deduction. You do not have to qualify for a home office deduction in order to deduct mileage as a delivery driver. They are completely independent of each other you do not have to qualify for one in order to claim the other.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
