In my opinion, the issue for Uber drivers is that the IRS usually considers the car and the driving activity itself to be the “main place of business,” not the home. That is why the home office discussion becomes important. That lady, Nadia Rodriguez, CPA, CTC, who came to the Intuit meeting a few days ago — I think even she, as an Uber driver, didn’t claim a home office deduction on their taxes. I don’t understand why she said that.