IHO - Not elgible - Busn Miles still deductible?

[dude7707]

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.

[jeffmcpa2010]

What is IHO?

[qbteachmt]

In Home Office?

Pub 463, pg 12, figure B

[jeffmcpa2010]

Is this business being reported on a Schedule C?

[qbteachmt]

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.

[qbteachmt]

I want to charge for mind-reading...

[TaxGuyBill]

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]

"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?

[dude7707]

In Home Office

[dude7707]

Y..it is Sch C.

[dude7707]

Supplies kept in the SUV

[dude7707]

Perfect on the mind-reading just trying to keep it short since most of us don't have very much time during tax season!  What is your hourly rate?

[qbteachmt]

"What is your hourly rate?"

Well, if I was good at teaching mind reading, you would already know this...