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Level 5
March 2, 2022
Question

IHO - Not elgible - Busn Miles still deductible?

  • March 2, 2022
  • 3 replies
  • 17 views

2019 determined SP - cleaning lady - for personal & businesses no longer should be classified as IHO, however, was traveling from home to her several clients. My understanding unless you are a IHO, only miles from Client A to B are deductible, but those miles from H to client A or last Client to H are not deductible.

 

Note:  No mileage log or any other supporting documents available.

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3 replies

Level 10
March 2, 2022

What is IHO?

dude7707Author
Level 5
March 2, 2022

In Home Office

qbteachmt
Level 15
March 2, 2022

In Home Office?

Pub 463, pg 12, figure B

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Level 10
March 2, 2022

Is this business being reported on a Schedule C?

 

qbteachmt
Level 15
March 2, 2022

Gah, I feel like I'm translating alien to English. what about:

"2019 determined SP"

In 2019 they determined that as a Sole Proprietorship...

"from H to client A or last Client to H"

from Home...to Home...

That's how I read it.

Don't yell at us; we're volunteers
Level 15
March 2, 2022

If I remember correctly (which might not be the case), it is a slight 'gray area' depending on how you read it.

But if I remember correctly, my interpretation was as long as the home qualifies as the "Principal Place of Business", the miles qualify.  There would not need to be a space used regularly and exclusively for business.  But again, that is just off the top of my head.

qbteachmt
Level 15
March 2, 2022

"There would not need to be a space used regularly and exclusively for business."

This brought me to wondering about storage. Where does she keep the supplies and equipment, when loading and unloading that vehicle? Are you sure there is no Business Use of the home?

Don't yell at us; we're volunteers
dude7707Author
Level 5
March 2, 2022

Supplies kept in the SUV