Uber drivers, first is the taxpayer running this like a business and not just a hobby (look at the 9 factor test).  Is there a space in their home that they use regularly and exclusively for their business (scheduling their drives, working on their books, scanning receipts, etc) Once you have established a home office, the miles leaving their home to their first drive = business miles

Nadia Rodrigues on Intuit webinar said:  

Uber drivers, first is the taxpayer running this like a business and not just a hobby (look at the 9 factor test).  Is there a space in their home that they use regularly and exclusively for their business (scheduling their drives, working on their books, scanning receipts, etc) Once you have established a home office, the miles leaving their home to their first drive = business miles

Uber handles all administration and bookkeeping. The Uber tax summary includes everything. Uber drivers never actually schedule their drives from home. These statements may make a tax preparer more cautious and could increase the risk of an audit challenge. What do you think?