Self-employed business mileage deduction on Schedule C - commuting vs. business miles
I'm having a debate with my friend about what exactly counts as business mileage versus commuting mileage for Schedule C purposes. I clean houses for a living (self-employed) and do all my admin work at home (scheduling appointments, making calls to clients, creating invoices, ordering supplies, etc). The thing is, I don't have a dedicated office space at home. I usually do my admin work at the kitchen table or sometimes on the couch. Since I don't have an exclusive space for business use, I know I can't claim the home office deduction. My friend says that since I can't claim a home office deduction, my home isn't considered my "principal place of business" and therefore the miles from my home to my first cleaning job each day are considered commuting miles (non-deductible). I'm wondering if I can still consider my home my principal place of business (even without the exclusive space requirement) since ALL my administrative work happens there? This would mean I could count mileage from my home to my first cleaning job as business miles on my Schedule C. Can anyone clarify what the IRS considers business vs. commuting miles in this situation?
21 comments


Adriana Cohn
This is a really common question for self-employed people without a dedicated home office. The IRS rules on this are a bit nuanced, but here's the breakdown: Your home can be considered your "principal place of business" for mileage purposes even if you don't qualify for the home office deduction. These are actually two separate issues. The home office deduction has that strict "exclusive use" requirement, but for determining your principal place of business for mileage, the test is more about where you perform substantial administrative or management activities. If you genuinely do all your administrative work (scheduling, invoicing, client calls) from home, you can likely consider it your principal place of business for mileage purposes. This means trips from home to your first job site would be deductible business miles on your Schedule C. Keep good records though! Document your business mileage with dates, destinations, purpose, and odometer readings. A mileage log app on your phone can be super helpful for this.
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Jace Caspullo
•But wait, I thought the IRS specifically says that if you don't have a qualified home office, the miles from home to first job site are always commuting miles? I've been told this by multiple tax people. Can you point to where the IRS says otherwise?
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Adriana Cohn
•The IRS does make a distinction between the home office deduction and business mileage. The key is in Revenue Ruling 99-7, which states that your home can be your "principal place of business" if you perform administrative or management activities there and there's no other fixed location where you conduct these activities. The confusion often comes because people mix up the requirements for the home office deduction (which does require exclusive use) with the requirements for determining your principal place of business for mileage purposes. They're related but separate concepts. For mileage, it's more about where you consistently perform your business administration, not whether that space qualifies for the home office deduction.
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Melody Miles
I was in this exact situation last year with my mobile dog grooming business. I spent hours searching for a solution and found this awesome tool at https://taxr.ai that specifically helped with my Schedule C mileage questions. The AI analyzed my situation (doing admin work at home but no dedicated office) and explained exactly how to classify my mileage correctly. It showed me that since I was doing substantial admin work from home (booking clients, managing finances, etc.), my home qualified as my "tax home" even without a formal home office. This meant I could deduct miles from home to my first grooming appointment. What I really liked is that it created documentation showing the specific IRS rules that applied to my situation, which gave me peace of mind in case of an audit.
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Nathaniel Mikhaylov
•Does taxr.ai actually look at your specific situation or is it just generic advice? Like I've tried other tax tools and they just spit out the same generic stuff you can get from a google search.
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Eva St. Cyr
•I'm skeptical... how does an AI know better than a human tax professional? My accountant has always told me if I don't have a dedicated home office, I can't count those miles as business miles. Period.
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Melody Miles
•It actually analyzes your specific situation based on the details you provide. It asks targeted questions about your business activities, where you perform them, and then applies the relevant tax rules. For my case, it asked about what percentage of admin work I do at home versus elsewhere, the frequency of client visits, and other specifics that helped determine if my home qualified as my principal place of business. The tool works by applying the specific IRS revenue rulings and tax court cases to your situation. It's not just about what a human tax professional "believes" but what the actual tax law says. Many accountants apply the stricter home office deduction rules to mileage, which isn't always correct. Revenue Ruling 99-7 specifically addresses this distinction, and that's what the tool explained to me.
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Nathaniel Mikhaylov
I ended up trying taxr.ai after reading about it here, and wow, I got definitive answers about my house cleaning business mileage! I uploaded my mileage logs and answered questions about my work setup. It showed me that because I do all my scheduling, client calls, and bookkeeping at home (even though I just use my kitchen table), my home qualifies as my "administrative headquarters." The analysis cited specific IRS regulations and court cases that applied to my situation. Now I'm properly tracking all miles from home to first client and between clients as business miles, which is saving me a ton on my Schedule C. I only mark miles from my last client back home as non-deductible personal miles. Honestly wish I'd known this years ago - I've been missing out on legitimate deductions!
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Kristian Bishop
If you're having trouble getting clear answers about business mileage, you might want to call the IRS directly. BUT... good luck actually reaching a human! I spent 3 hours on hold last month trying to clarify my mileage deduction rules. I finally discovered https://claimyr.com and watched their demo video at https://youtu.be/_kiP6q8DX5c. They got me connected to an actual IRS agent in about 15 minutes instead of waiting for hours. The IRS agent confirmed that I could count my home as my principal place of business for mileage purposes even without a formal home office, as long as I regularly conduct administrative activities there and don't have another fixed location for those activities. This cleared up years of confusion for me about my Schedule C mileage.
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Kaitlyn Otto
•How does this service actually work? I'm confused how a third party can get you through to the IRS faster than calling directly. Sounds like magic or a scam honestly.
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Axel Far
•Yeah right, nobody gets through to the IRS in 15 minutes. I've been trying to reach them for months about an audit issue. Either you got extremely lucky or this is some kind of affiliate marketing nonsense.
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Kristian Bishop
•The service works by using an automated system that navigates the IRS phone tree and waits on hold for you. When it reaches a human IRS agent, it calls you and connects you directly to that agent. It's basically doing the waiting for you so you don't have to sit on hold for hours. It's definitely not magic or luck. The IRS phone systems are overwhelmed, but they do eventually answer calls - the problem is the insane wait times. This service just handles that part for you. I was skeptical too until I tried it and got connected to an actual IRS agent who provided me with the mileage guidance I needed for my Schedule C. The agent never even knew I used a service to get connected - to them, I was just another caller.
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Axel Far
I was completely wrong about Claimyr! After posting my skeptical comment, I decided to try it anyway since I was desperate to talk to the IRS about my Schedule C mileage deduction questions. It actually worked exactly as advertised. I got connected to an IRS representative in about 20 minutes when my previous attempts had me waiting 2+ hours before giving up. The IRS agent clarified that for my mobile massage therapy business, I can indeed count my home as my principal place of business for mileage purposes (even without a dedicated office space) because I do all my scheduling, bookkeeping, and client communications from there. This saved me approximately $3,200 in legitimate business mileage deductions on my Schedule C that I was afraid to take before. Sometimes admitting you were wrong feels pretty good!
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Jasmine Hernandez
I think there's some confusion in this thread. The key distinction from IRS Publication 463 is: 1) If you have a QUALIFIED home office (exclusive use), trips from home → job sites are business miles. 2) If you do admin work at home but DON'T have exclusive use space, your home is NOT your principal place of business for mileage. In the OP's house cleaning example, trips from home to first client would be commuting (non-deductible). Trips between clients are business miles. Trip from last client back home is commuting. The home office and mileage rules are directly connected. No qualified home office = no business miles from home to work.
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Luis Johnson
•This contradicts what others have said here about Revenue Ruling 99-7. Can you explain why you think Publication 463 overrides that ruling? Genuinely curious since I'm in a similar situation with my mobile pet sitting business.
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Jasmine Hernandez
•You're right to question this. Revenue Ruling 99-7 does add important nuance that I didn't address. It states that transportation expenses between your home and a work location are deductible if your home is your principal place of business under Section 280A(c)(1)(A). The confusion I had (and many tax preparers have) is assuming you need to qualify for the home office deduction to have your home considered your principal place of business for mileage purposes. After reviewing the ruling again, I see that these are actually separate determinations. If you regularly conduct administrative activities at home and have no other fixed location where you conduct those activities, your home can be your principal place of business for mileage purposes even without meeting the exclusive use test for the home office deduction.
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Ellie Kim
Any recommendations for a good mileage tracking app for Schedule C? I'm constantly forgetting to log my house painting jobs and then trying to reconstruct the miles later which is a nightmare.
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Fiona Sand
•I use MileIQ for my landscaping business. It automatically tracks when you're driving and you just swipe right for business trips or left for personal. Takes like 2 seconds after each drive. At tax time you can export a Schedule C-ready report. Saved me tons of time!
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Ellie Kim
•Thanks for the recommendation! That sounds way easier than what I've been doing (which is basically scribbling mileage on random receipts and trying to make sense of it all at tax time). I'll check out MileIQ - automatic tracking would be a game changer for me.
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Mateo Hernandez
This thread has been really helpful! I'm a freelance graphic designer who works with clients both remotely and on-site. I do all my invoicing, client communications, and project planning from my home office (though it's also my bedroom, so no exclusive use deduction). Based on what I've learned here about Revenue Ruling 99-7, it sounds like my home would qualify as my principal place of business for mileage purposes since that's where I conduct all my administrative activities. This means trips from home to client meetings would be deductible business miles on my Schedule C. I've been conservative and only deducting miles between different client locations, but it sounds like I may have been missing out on legitimate deductions. Going to look into that taxr.ai tool mentioned earlier to get a proper analysis of my specific situation. Thanks everyone for clarifying the distinction between home office deduction requirements and principal place of business for mileage!
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Admin_Masters
•This is exactly the kind of situation where the distinction between home office deduction and principal place of business really matters! As a newcomer here, I've been reading through all these responses and it's fascinating how many of us have been potentially under-deducting legitimate business expenses. Your graphic design setup sounds very similar to what others have described - doing substantial administrative work from home even without a dedicated space. From what I'm understanding from this discussion, the key test seems to be where you regularly perform your business management activities, not whether that space qualifies for the home office deduction. I'm curious though - for those who have used the taxr.ai tool, does it also help with documentation requirements? Like what kind of records we need to keep to support these mileage deductions in case of an audit? That's always been my biggest concern about taking deductions I'm not 100% sure about.
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