@Irasaco wrote:
I did have a small home office when the pet-sitting/house-sitting and eBay sales businesses were major income sources (up until 2018). But since I got involved in nursing, that home office has remained under-used. Last year I only made $500 doing these self-employment activities versus my much greater W-2 nursing wages.
The fact that you no longer report a home office deduction does not necessarily mean that your home is not your main place of work for your self-employment. For example, you could do all your bookkeeping, scheduling, recordkeeping, and other administrative tasks from your kitchen table. That would fail the "exclusive use" test for the home office deduction, but you would still be using your home as your main place of work for purposes of the mileage calculation.
