I am a real estate agent. Is it true that I cannot claim mileage from my home to a showing but can only claim miles from one showing directly to another one.

[TomD8 · Accepted solution]

Employees are not allowed to deduct the cost of driving to and from home to work. But if you are self-employed and your home is your principal place of business, you can deduct the cost of driving from home to see a client or to go to another work location.

You can claim 54 cents per mile for 2016, plus the cost of parking and any tolls you paid. Be sure to keep a record of your business driving or the IRS can deny your deduction on audit.

[HiHelloCheers]

This article explains that if you have an office that is your principal place of business, either at home OR somewhere else, then trips from home to open houses, to meet up with clients, etc., can be deducted.  IRS Publication 463 also has more information.  Good luck!

https://www.microsoft.com/en-us/microsoft-365/growth-center/resources/irs-commuting-rule-definition