Seth Breidbart wrote:

- quote -

Choosing a real estate agent as a "somebody" might be a bad
example. In my state, realtors are required to "hang" their
license in a broker's office, and such office may NOT be
located in a residential setting. Accordingly, I doubt that
an agent could qualify his HOME office as his PRINCIPAL
place of business. Rather, the broker's office is most
likely his "principal place of business."

Thus, the first and last legs of the daily drive would
likely be non-deductible.

MTW

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- quote -

If you have a legitimate/qualified office in your home, and
are traveling from it to another work place, or back from
another workplace to your home office, you'd have a
legitmate deduction.

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

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Seth Breidbart wrote:

- quote -

Business travel. The regulations are quite clear.

I still assert that the Code may make travel from a business
location at home (but not a home office) to a client
location business travel, but the regulations don't agree.

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If somebody (say, a Real Estate Agent) has a home office and
regularly travels to client locations, is the travel from
his home (office) to the first location of the day, and back
from the last location, considered business travel or
commuting?

If the latter, it might sometimes pay for somebody with a
lot of such travel to rent an office close to home, and
visit it at the beginning and end of each workday (just to
minimize the travel that is characterized as "commuting"
rather than being deductible).

Seth

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