This complicated question is about both what constitutes a tax home and how to handle mileage when I am doing multiple self-employed jobs or contract jobs with multiple stops.
I am a self-employed caregiver who currently works directly with three clients, which I will call Client A, Client B, and Client C. I also have part-time job where I do mailings for another client, who pays me as a contractor. I am also a part-time student.
I have a home office (it's own room) as well as a study room (in my bedroom).
Client A: Client A is located 23 miles away from my house. Since April, worked with her from the early mornings through either noon or up until 2:00 p.m. Monday through Friday, and occasionally on some Saturdays and Sunday mornings (from there I would go to Client B's house for my afternoon work). I continued this working situation until December 3, of last year, when her family decided to move her to an assisted living facility. When I was at Client A's house, she would ask me to do errands for her, driving her in my car within five miles of her home (it's located in a semi-isolated rural area, so there are no services nearby).
Client B: Since August 2019, and I work with him on the weekend afternoons. Client B lives in another town 13 miles away from Client A but half-way between Client A's house and my house.
1. So, according to IRS publication 463, is my tax home at my house or is it at the place where I spent most of my time, which was with Client A (5 days a week)?
2. And, if the latter (at Client A's home), none of my mileage for 2019 is deductible?
3. And what about the mileage deduction for those few days when I am commuting from Client A's home to Client B's home (which is on the way to my home)? Can I take that mileage deduction?
4. If I do errands for Client A with my vehicle, is that deductible? It seems that the IRS deems everything within the area near where the tax home is located to be part of that same tax home, so I would not be able to deduct any mileage if my tax home is the same as Client A's home.
5. Finaly, what about my mailings gig? I have inventory for a job where I mail computer parts for a (now) out-of-state businessman. He was living locally but had to move to another state to take care of his ailing cousin. So he left me his inventory (in the room with my home office desk) when online orders come in to him, he mails me the alread-paid-for mailing labels. All I do is package up the item and driving to the post office. Sometimes I combine drives to my clients houses with going to the post office. At other times, I just drive from my house to the post office and drop them off. I am paid by the order.
