Self employed

[Jgoeck]

This is my first year as a self employed pet caregiver. All of my business scheduling is done from my home (through my cell phone) mainly at my kitchen table. So while I do not have an “office”, per se, for my business, can I consider my home my office when it comes to claiming mileage to and from appointments?

[RSUMan]

The general rule is commuting expenses are not deductible.  When your home is the "principal place of business" for the taxpayer, there are no commuting miles.  In this case, transportation expenses of going between the residence and other work locations in the same trade or business qualify for a deduction as business transportation expenses.

I recommend you set aside an are in your home that is used exclusively for scheduling and paperwork relating to your business; it does not have to be a room with walls but it needs to be some square footage used exclusively and regularly for your business management activities.  Your travel from this principal place of business to clients will qualify as deductible mileage.