Home Office

[Mike029]

I conduct business activities from my home.  I use my office for rental and training activities.  In no way does it qualify for a deduction. 

But can I still declare it as a home office for business travel purposes?

Thanks

[Vanessa A]

For business travel purposes?  Do you mean can you deduct mileage from your home to a clients home or a site where you have a business meeting?  If that is your question, then yes, if you are self-employed and if your home office is your primary work location or your tax home, then you can deduct the miles you travel to see clients or have meetings or perform other business related work activities.  

If you are an employee, then no, there are no employee job expense deductions allowed until 2026.