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Posted by Harlan Lunsford on June 24, 2008, 5:25 pm
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Dick Adams wrote:
>> rdadams@panix.com (Dick Adams) wrote:
>
>>> If Union member receives no assignment, travel is
>>> commuting and is not deductible.
>>>
>>> If Union member receives an assignment, travel to
>>> that assignment is business travel amd other travel
>>> is commuting.
>>>
>>> If Union member is assigned a multi-day assignment
>>> and is not required to be at the Union Hall until
>>> he is looking for another assignment, travel to
>>> the assignment is business travel only on the first
>>> day of the assignment.
>>>
>>> A home office is NOT a Union Hall.
>
>> Good example. But I'd appreciate clarification of a nuance.
>> In OP's case the home office is more a piece of paper than a
>> reality, so going to where the real work is done is certainly
>> commuting.
>>
>> But what about the situation where the home office is the
>> actual primary place of business, but the person goes out on
>> occasion to meet clients for meetings that last just for an
>> hour or two. It seems to me that wouldn't be commuting.
>>
>> As I off base?
>
> Noting that I haven't gotten a free copy of a current tax
> textbook in five years, it is my opinion that the home
> office would have to meet the Soliman test, i.e., it is
> the place of business from whence you generate your income.
>
> I can imagine an attorney who has an office in the burbs,
> home or othewise, being able to deduct ocassional trips to
> the court house in center city. Similarly a tax pro could
> deduct ocassional trips to the IRS office.
>
> Dick
>
WE need to make a distinction between an office in home and
a home which is the principal place of business also. One might not
have or even need an office in home, yet the home is the principal
place of business. Example; a painter whose tools are stored in
his truck. Home is principal place of business, so his miles are
tax deductible.
As for me, if I leave home and instead of going to the office, head
straight out of town say to Auburn University (30 miles) for an all
day tax seminar, then I have 60 miles, cause that is outside my
area. This of course has nothing to do with home office, lack of it,
or principal place of business.
ChEAr$,
Harlan Lunsford, EA n LA
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