Yes, having a home office does make a difference. However, as a sales rep, it would make sense to have a home office. The IRS might have trouble understanding why someone who cleans houses might have need of one.
If you're
self-employed, your deductible miles depend on where your self-employed
business is located. If you maintain an office at home, all your miles are
typically deductible from your "office" to any place business
related.
If you operate your
business from somewhere other than your home, you can't deduct the miles you
drive from home to that location. They are commuting miles and therefore, not
deductible. Of course, you can deduct driving costs from your business location
to the bank, a client's office, etc.
Do you qualify for the home office deduction?
Whether you're
self-employed or an employee, one requirement for the home office deduction is
that you use a part of your home as your principal
place of business.
This doesn't
necessarily mean that the majority of your business activities need to take
place in your home office.
What it means is
that you use your home office regularly
and exclusively to administer or manage your business, and that
substantial administration or management activities for your business are not
conducted at any other fixed location.
