dan[at]evans-legal.com (Dan Evans) wrote:
- quote -

Not entirely. It seems the question of whether your office
at home is an "office" for the purpose of travel expenses
(as opposed to being excluded as personal or commuting
expenses under section 262) is distinct from the question of
whether it qualifies as a home office under section 280A.
Travel expenses do not seem to me to be "with respect to the
use of a dwelling unit which is used by the taxpayer during
the taxable year as a residence."

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Paul A. Thomas wrote:
- quote -

Agreed that the trip to "Burger Chef" isn't a Schedule C
expense, but it might not be commuting either - see
"two job mileage." ;-)

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ronnirubin[at]sprintmail.com (Arthur L. Rubin) wrote:

- quote -

The "reasoning" is that all travel is considered to be
commuting until you get to an office (or other place of
employment). So, if you have two offices, Office A and
Office B, traveling from home to either office is considered
to be a commute 9and personal), but travel between the two
offices is considered to be a business expense.

If you have an office at home, then you're already at one
office, and travel to the second office is business (and not
personal).

Once you accept the premise (that travel from home to an
office is not deductible, but travel from office to office
is), it's logically consistent.

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"Dave Woods, EA" <d.woods[at]verizon.net> wrote

- quote -

Let's be clear on this. As long as the travel from the home
office and a CLIENT is being deducted I'm Ok with that.
But, travel from the "home office" to your job at Burger
Chef is commuting, not deductible on Schedule C as it's not
related to that business.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman[at]negia.net

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"Arthur L. Rubin" <ronnirubin[at]sprintmail.com> wrote:

- quote -

The rationale is, if your main place of business is at home,
then travel to any OTHER business location is treated the
same as if you worked in an office downtown and went to the
same second location. Your "commute" would the distance
from the bed to the computer.

--
David M. Woods, EA
Boston, MA 02109

Postings here are general information only and not to be
relied upon as advice.

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It has been stated that travel between home and a secondary
work location is deductible under under section 162(b) (as
opposed to be excluded as commuting under section 262 or
under paragraph 280A(a)) only if there is a qualified home
office as defined under 280A(c).

I don't follow the reasoning. Are the travel expenses
considered to be "with respect to the use of a dwelling unit
which is used by the taxpayer during the taxable year as a
residence." (280A(a))?

There seem to be no regulations relating to section 280A, so
I'm not sure of the interpretations.

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