Delivery Driver Mileage Deduction

[toddleroc]

I have seen your experts telling people that are independent contractor delivery drivers that their home is their principal place of business so mileage to and from home is deductible. Isn't it true that to be considered your principal place of business, you have to qualify for a home office deduction for those miles to be deductible, otherwise it is commuting?

They are not explaining that the IRS has strict definitions of what qualifies as a home office and principal place of business.

[AmeliesUncle]

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@toddleroc wrote:

 Isn't it true that to be considered your principal place of business, you have to qualify for a home office

They are not explaining that the IRS has strict definitions of what qualifies as a home office and principal place of business.

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No.  A Home Office deduction requires the Principal Place of Business (or a place you meet clients) to be used Regularly and Exclusively.   But your home could still qualify as your "Principal Place of Business" without meeting the Regular and Exclusive rule.  See my links on the other post that you commented on.

https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-mileage-deductions-delivering...

You are right, they are not explaining things correctly.

[LeonardS]

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.