Cindy4
Employee Tax Expert

Self employed

Hi @aschreffler !

 

The expense of maintaining the business address may be a deductible expense, even if it's not rent.  Any expense related to earning the business income is usually deductible.   If it's an expense you're incurring strictly because of the business, it would be deductible. 

 

Your business mileage is calculated based on where you initiate the business travel from and to.  So one leg of your journey may be considered commuting or personal while another leg may be business mileage.  

 

There is a really good graphic on page 12 of this publication that displays how business mileage is calculated:

https://www.irs.gov/pub/irs-pdf/p463.pdf

 

Hope this helps!

Cindy

 

 

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